NBHSA Inc.
17802 IH 10 WEST, SUITE 400
SAN ANTONIO, TEXAS 78257
TELEPHONE (210) 344-3400
FAX (210) 344-3411
March 28, 2018
VIA EDGAR
Mr. J. Nolan McWilliams
Attorney-Advisor
Office of Transportation and Leisure
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | NBHSA Inc. |
| Registration Statement on Form S-4 |
| File No. 333-222267 |
Dear Mr. McWilliams:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, NBHSA Inc. respectfully requests that the effective date of the above-referenced Registration Statement on Form S-4 be accelerated by the staff of the U.S. Securities and Exchange Commission to March 30, 2018 at 5:30 p.m., Eastern Time, or as soon thereafter as practicable.
Please contact Marc S. Gerber of Skadden, Arps, Slate, Meagher & Flom LLP at (202) 371-7233 with any questions you may have regarding this request.
| /s/ Bruce Lewis |
Bruce Lewis Controller (Principal Financial and Accounting Officer) |
| cc: | Marc S. Gerber, Esq. |
Brian V. Breheny, Esq.
Skadden, Arps, Slate, Meagher & Flom LLP
Robert A. Koenig, Esq.
Latham & Watkins LLP
