United States securities and exchange commission logo April 12, 2023 Helen Giza Chair of the GP Management Board Fresenius Medical Care AG & Co. KGaA Else-Kr ner-Strae 1 61352 Bad Homburg v.d. H he, Germany Re: Fresenius Medical Care AG & Co. KGaA Registration Statement on Form S-4 Filed April 3, 2023 File No. 333-271081 Dear Helen Giza: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Abby Adams at (202) 551-6902 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc: Thomas J. Rice, Esq.