Goldman Sachs & Co. LLC
200 West Street, New York New York 10282
Deutsche Bank Securities Inc.
60 Wall Street, New York, New York 10005
February 14, 2018
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Mail Stop 3561
Washington, D.C. 20549
Attention: Laura Nicholson
Re: |
DFB Healthcare Acquisitions Corp. |
Dear Ms. Nicholson:
In connection with the above-referenced Registration Statement, and pursuant to Rule 461 under the Securities Act of 1933, as amended (the Act), we hereby join in the request of DFB Healthcare Acquisitions Corp. that the effective date of the above-referenced Registration Statement be accelerated so that it will be declared effective at 4:00 pm EST on February 15, 2018 or as soon thereafter as practicable.
The following is supplemental information supplied under Rule 418(a)(7) and Rule 460 under the Act:
i. Dates of distribution: February 7, 2018 through the date hereof.
ii. Number of prospectuses distributed: a total of approximately 2100 copies of the preliminary prospectus were distributed to prospective underwriters, institutional investors, dealers and others.
iii. We have complied and will comply, and have been informed by the participating underwriters that they have complied and will comply, with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
[Signature page follows]
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Sincerely, | |
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GOLDMAN SACHS & CO. LLC | |
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/s/ Elizabeth Word | |
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Name: Elizabeth Word | |
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Title: Managing Director | |
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DEUTSCHE BANK SECURITIES INC. | |
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/s/ Francis Windels | |
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Name: |
Francis Windels |
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Title: |
Managing Director |
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/s/ Jennifer Sheng | |
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Name: |
Jennifer Sheng |
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Title: |
Managing Director |
[Signature Page to the Underwriters Acceleration Request]