599 Lexington Avenue
New York, NY 10022-6069
+1.212.848.4000
By EDGAR and Email
February 8, 2018
John Reynolds
Assistant Director
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Beverages, Apparel, and Mining
100 F Street, N.E.
Washington, D.C. 20549
Re: | CVS Health Corporation |
Registration Statement on Form S-4 |
Filed January 4, 2018 |
File No. 333-222412 |
Ladies and Gentlemen:
As discussed with the staff (the Staff) of the U.S. Securities and Exchange Commission on February 7, 2018, CVS Health Corporation (CVS Health) intends to file Amendment No. 3 (Amendment No. 3) to the above-referenced Registration Statement (the Registration Statement) in the morning on February 9, 2018 and, immediately thereafter, file a request for the acceleration of the effectiveness of the Registration Statement.
As requested by the Staff, to facilitate the Staffs review of portions of Amendment No. 3 in advance of its filing, please find attached hereto the sections of Amendment No. 3 titled COMPARATIVE HISTORICAL AND UNAUDITED PRO FORMA COMBINED PER SHARE DATA, CVS HEALTH AND AETNA UNAUDITED PRO FORMA CONDENSED COMBINED FINANCIAL STATEMENTS and NOTES TO THE UNAUDITED PRO FORMA CONDENSED COMBINED FINANCIAL STATEMENTS, in each case, marked against such sections from Amendment No. 2 to the Registration Statement, as filed on February 5, 2018, and showing the changes thereto resulting from the use of the closing price of the shares of CVS Health common stock on the New York Stock Exchange on February 1, 2018 to update the applicable calculations in such sections.
* * * * *
SHEARMAN.COM
Shearman & Sterling LLP is a limited liability partnership organized in the United States under the laws of the state of Delaware, which laws limit the personal liability of partners.
February 8, 2018
Please do not hesitate to contact the undersigned at (212) 848-7784 with any questions or comments you may have.
Very truly yours,
/s/ Daniel Litowitz
Daniel Litowitz
Partner
DL
Attachment
cc: | Jonathan Burr Securities and Exchange Commission |
Pamela Howell Securities and Exchange Commission |
David M. Denton CVS Health Corporation |
Thomas M. Moriarty CVS Health Corporation |
Creighton OM. Condon Shearman & Sterling LLP |
Robert M. Katz Shearman & Sterling LLP |
Thomas J. Sabatino, Jr. Aetna Inc. |
H. Oliver Smith Davis Polk & Wardwell LLP |
John A. Bick Davis Polk & Wardwell LLP |
Harold Birnbaum Davis Polk & Wardwell LLP |
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