September 21, 2020
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Tim Buchmiller
Re: | Hanger, Inc. Registration Statement on Form S-3 (File No. 333-248701) REQUEST FOR ACCELERATION OF EFFECTIVENESS |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Hanger, Inc. hereby requests that the above-referenced Registration Statement on Form S-3 (File. No. 333-248701) be declared effective at 4:30 p.m., Eastern Time, on September 23, 2020, or as soon as practicable thereafter.
Very truly yours, | ||
HANGER, INC. | ||
By: | /s/ Thomas E. Hartman | |
Name: | Thomas E. Hartman | |
Title: | Senior Vice President, General Counsel and Secretary |
Hanger, Inc. • 10910 Domain Drive, Suite 300 • Austin, TX 78758
512.777.3800 • Fax 512.777.3779