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PRA Corporate Headquarters
4130 ParkLake Avenue · Suite 400 · Raleigh, North Carolina 27612 · USA
P +1 919.786.8200 · F +1 919.786.8201
prahs.com
November 7, 2014
VIA EDGAR
Re: PRA Health Sciences, Inc.
Registration Statement on Form S-1
File No. 333-198644
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: John Reynolds
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, PRA Health Sciences, Inc. (the “Company”) hereby requests that the effective date of the above-referenced Registration Statement be accelerated so that it may become effective at 11:00 a.m., Washington, D.C. time, on November 12, 2014, or as soon as possible thereafter. In this regard, the Company is aware of its obligations under the Securities Act.
The Company acknowledges that:
· should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
· the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
· the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
[Signature Page Follows]
| Very truly yours, | ||
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| PRA HEALTH SCIENCES, INC. | ||
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| By: | /s/ Timothy J. McClain | |
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| Name: | Timothy J. McClain |
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| Title: | Vice President of Legal Affairs |
[Signature Page – Acceleration Request]