VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
Attention: | Ibolya Ignat |
| Lisa Vanjoske |
| Christina De Rosa |
| Daniel Greenspan |
| Jeffrey P. Riedler |
October 7, 2014
Re: | Diplomat Pharmacy, Inc. |
| Registration Statement on Form S-1 |
| Registration No. 333-197224 |
Ladies and Gentlemen,
In connection with the above-captioned Registration Statement, we wish to advise you that between September 29, 2014 and the date hereof the number of Preliminary Prospectuses dated September 29, 2014 that were furnished to 6 prospective underwriters and distributed to underwriters, institutional investors, individuals, dealers, brokers and others was approximately 7,500.
We have been informed by the participating underwriters that they have complied with, and will continue to comply with, the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
As Representatives of the several underwriters, we hereby join in the request of the registrant that the effectiveness of the above-captioned Registration Statement, as amended, be accelerated to 4:00 p.m., Eastern time, on October 9, 2014 or as soon thereafter as possible.
[Signature Pages Follow]
| Very truly yours, | ||
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| As Representatives of the several Underwriters | ||
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| CREDIT SUISSE SECURITIES (USA) LLC | ||
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| By: | /s/ Jonathan Lee | |
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| Name: | Jonathan Lee |
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| Title: | Director |
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| MORGAN STANLEY & CO. LLC | ||
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| By: | /s/ Jon Zimmerman | |
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| Name: | Jon Zimmerman |
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| Title: | Vice President |
