New Amethyst Corp.
1A Burton Hills Boulevard
Nashville, Tennessee 37215
October 17, 2016
Via EDGAR and E-Mail
Larry Spirgel
Assistant Director
Office of Telecommunications
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | New Amethyst Corp. |
Registration Statement on Form S-4/A
Filed October 7, 2016
File No. 333-212885 (the “Registration Statement”)
Dear Mr. Spirgel:
On behalf of New Amethyst Corp. (the “Registrant”) and pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, I hereby request acceleration of the effective date of the Registration Statement to 4:00 p.m., Eastern Daylight Time, on October 19, 2016, or as soon thereafter as is practicable.
* * * * *
If you have any questions regarding this letter, please do not hesitate to call me at (615) 665-1283.
| Very truly yours, | ||
| /s/ Claire M. Gulmi | ||
Claire M. Gulmi, Vice President and Secretary | ||
| cc: | J. James Jenkins, Jr. (Bass, Berry & Sims PLC) |
Susan Sidwell (Bass, Berry & Sims PLC)
Craig A. Wilson (Envision Healthcare Holdings, Inc.)
Peter J. Loughran (Debevoise & Plimpton LLP)
