0001104659-16-159260.txt : 20161229 0001104659-16-159260.hdr.sgml : 20161229 20161128152701 ACCESSION NUMBER: 0001104659-16-159260 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20161128 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Cotiviti Holdings, Inc. CENTRAL INDEX KEY: 0001657197 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-BUSINESS SERVICES, NEC [7389] IRS NUMBER: 460595918 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 115 PERIMETER CENTER PLACE STREET 2: SUITE 700 CITY: ATLANTA STATE: GA ZIP: 30346 BUSINESS PHONE: 770 379-2800 MAIL ADDRESS: STREET 1: 115 PERIMETER CENTER PLACE STREET 2: SUITE 700 CITY: ATLANTA STATE: GA ZIP: 30346 CORRESP 1 filename1.htm

 

VIA EDGAR

 

November 28, 2016

 

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

 

Re:                 Cotiviti Holdings, Inc. (the “Company”)

Registration Statement on Form S-1 (File No. 333-214685)

 

Ladies and Gentlemen:

 

As representatives of the several underwriters of the Company’s proposed public offering of common stock, we hereby join the Company’s request that the effective date of the above-referenced Registration Statement be accelerated so that the above-referenced Registration Statement will be declared effective at 4:00 p.m. (ET) on November 30, 2016, or as soon thereafter as is practicable.

 

Pursuant to Rule 460 of the General Rules and Regulations of the Securities and Exchange Commission under the Securities Act of 1933, as amended, please be advised that there will be distributed to each underwriter or dealer, who is reasonably anticipated to participate in the distribution of the security, as many copies of the proposed form of preliminary prospectus as appears to be reasonable to secure adequate distribution of the preliminary prospectus.

 

The undersigned advise that they have complied and will continue to comply, and that they have been informed by the participating underwriters and dealers that they have complied with and will continue to comply, with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

 

[Remainder of Page Intentionally Left Blank]

 


 

Very truly yours,

 

As Representatives of the several Underwriters

 

GOLDMAN, SACHS & CO.

 

 

By:

/s/ Adam Greene

 

 

 

Name:

Adam Greene

 

 

 

Title:

Vice President

 

 

 

 

 

 

 

 

 

 

J.P. MORGAN SECURITIES LLC

 

 

 

 

 

 

 

 

 

 

By:

/s/ David Ke

 

 

 

Name:

David Ke

 

 

 

Title:

Vice President

 

 

 

[Signature Page to Acceleration Request]