0001140361-18-013077.txt : 20180411 0001140361-18-013077.hdr.sgml : 20180411 20180312170958 ACCESSION NUMBER: 0001140361-18-013077 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20180312 FILER: COMPANY DATA: COMPANY CONFORMED NAME: National Vision Holdings, Inc. CENTRAL INDEX KEY: 0001710155 STANDARD INDUSTRIAL CLASSIFICATION: OPHTHALMIC GOODS [3851] IRS NUMBER: 464841717 STATE OF INCORPORATION: DE FISCAL YEAR END: 1230 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2435 COMMERCE AVENUE STREET 2: BLDG. 2200 CITY: DULUTH STATE: GA ZIP: 30096-4980 BUSINESS PHONE: (770) 822-3600 MAIL ADDRESS: STREET 1: 2435 COMMERCE AVENUE STREET 2: BLDG. 2200 CITY: DULUTH STATE: GA ZIP: 30096-4980 CORRESP 1 filename1.htm

Simpson Thacher & Bartlett llp
 
425 Lexington Avenue
 
New York, NY 10017-3954
 
(212) 455-2000
 
 
Facsimile (212) 455-2502
 

Direct Dial Number
(212) 455-2948
  
E-Mail Address
 JKAUFMAN@STBLAW.COM
 
March 12, 2018
 
VIA EDGAR
 
Re:
National Vision Holdings, Inc.
 Registration Statement on Form S-1
 
Heather Percival
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
 
Ladies and Gentlemen:
 
On behalf of National Vision Holdings, Inc., a Delaware corporation (the “Registrant”), we hereby submit by direct electronic transmission for filing under the Securities Act of 1933, as amended, a Registration Statement on Form S-1 (the “Registration Statement”). The Registration Statement has been updated primarily from the draft Registration Statement previously submitted confidentially on February 28, 2018 to the staff of the Division of Corporation Finance of the Securities and Exchange Commission to (A) reflect the filing on March 8, 2018 of the Registrant’s Annual Report on Form 10-K for the fiscal year ended December 30, 2017, which is incorporated by reference in the Registration Statement, and (B) include the information about the selling stockholders and the expected size of the proposed offering and related matters.
 
Please do not hesitate to call me at (212) 455-2948 with any questions or further comments regarding this filing.
 
 
Very truly yours,
   
 
/s/ Joseph H. Kaufman
   
 
Joseph H. Kaufman
 
cc:
National Vision Holdings, Inc.
   
Mitchell Goodman
   
 
Latham & Watkins LLP
   
Marc Jaffe
   
Ian Schuman