SIMPSON THACHER & BARTLETTLLP
425 LEXINGTON AVENUE
NEW YORK, N.Y. 10017-3954
(212) 455-2000
FACSIMILE (212) 455-2502
DIRECT DIAL NUMBER (212) 455-7614 | E-MAIL ADDRESS ELEWANDOWSKI@STBLAW.COM |
| VIA EDGAR | February 9, 2021 |
| Re: | Acceleration Request for Apria, Inc. |
Registration Statement on Form S-1 (File No. 333-252146)
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Abby Adams, Esq.
Laura Crotty, Esq.
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, we attach the requests of our client, Apria, Inc., and of the underwriters that effectiveness of the above-referenced Registration Statement be accelerated to 2:00 p.m., Washington, D.C. time, on February 10, 2021, or as soon as practicable thereafter. We ask, however, that the Securities and Exchange Commission staff not accelerate such effectiveness until we speak with you on that date.
Please call me at (212) 455-7614 with any questions.
| Very truly yours, |
| /s/ Edgar J. Lewandowski |
| Edgar J. Lewandowski |
