June 20, 2018
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549-4041
Attention: Joshua Shainess
Re: AAC Holdings, Inc.
Registration Statement on Form S-3
File No. 333-225536
Ladies and Gentlemen:
On behalf of AAC Holdings, Inc. (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 Registrant’s Registration Statement on Form S-3 (File No. 333-225536), so that it will be declared effective on Friday, June 22, 2018 at 4:30 p.m. Eastern Time, or as soon thereafter as is practicable.
Please contact our legal counsel, Jay H. Knight, of Bass, Berry & Sims PLC at (615) 742-7756, if you have any questions concerning this request.
Very truly yours,
AAC Holdings, Inc. | ||
By: | /s/ Michael T. Cartwright | |
Michael T. Cartwright Chief Executive Officer and Chairman of the Board of Directors |