Signify Health, Inc.
800 Connecticut Avenue
Norwalk, Connecticut 06854
February 8, 2021
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-3628
Attn: | Mr. Jason L. Drory | |
Ms. Mary Beth Breslin | ||
Ms. Kristin Lochhead | ||
Mr. Kevin Vaughn |
Re: | Signify Health, Inc. | |
Registration Statement on Form S-1 | ||
Registration No. 333-252231 |
Dear Mr. Drory:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant hereby requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 4:00 p.m. Eastern Standard Time on February 10, 2021 or as soon thereafter as is practicable. By separate letter, the underwriters of the issuance of the securities being registered join in this request for acceleration.
Please do not hesitate to contact Shane Tintle of Davis Polk & Wardwell LLP at (212) 450-4526, (212) 701-5526 (fax) or shane.tintle@davispolk.com with any questions or comments with respect to this letter.
[Signature Page Follows]
Sincerely,
SIGNIFY HEALTH, INC. | ||||
By: | /s/ Kyle Armbrester | |||
Name: | Kyle Armbrester | |||
Title: | Chief Executive Officer |
Via EDGAR
CC: Shane Tintle, Davis Polk & Wardwell LLP