Covetrus, Inc.
7 Custom House Street
Portland, ME 04101
February 8, 2019
VIA EDGAR TRANSMISSION
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-6010
| Attention: | John Reynolds |
Assistant Director |
| Re: | Covetrus, Inc. Registration Statement on Form S-1 (Registration No. 333-229559) |
Ladies and Gentlemen:
In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-1 (File No. 333-229559) (the “Registration Statement”) of Covetrus, Inc. (the “Company”). We respectfully request that the Registration Statement become effective as of 4:00 p.m., Eastern time, on February 11, 2019, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Morgan, Lewis & Bockius LLP, by calling Bryan Keighery at (617) 341-7269.
[Remainder of page intentionally left blank]
| Very truly yours, | ||
| Covetrus, Inc. | ||
| By: | /s/ Benjamin Shaw | |
| Benjamin Shaw | ||
| Chief Executive Officer and President | ||
| CC: | Christine T. Komola, Covetrus, Inc. |
Erin Powers Brennan, Covetrus, Inc. |
Mark B. Stein, Morgan, Lewis & Bockius LLP |
Laurie A. Cerveny, Morgan, Lewis & Bockius LLP |
Bryan S. Keighery, Morgan, Lewis & Bockius LLP |
