0001104659-20-107008.txt : 20201022 0001104659-20-107008.hdr.sgml : 20201022 20200921163805 ACCESSION NUMBER: 0001104659-20-107008 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20200921 FILER: COMPANY DATA: COMPANY CONFORMED NAME: HANGER, INC. CENTRAL INDEX KEY: 0000722723 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-SPECIALTY OUTPATIENT FACILITIES, NEC [8093] IRS NUMBER: 840904275 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 10910 DOMAIN DRIVE STREET 2: SUITE 300 CITY: AUSTIN STATE: TX ZIP: 78758 BUSINESS PHONE: 512-777-3800 MAIL ADDRESS: STREET 1: 10910 DOMAIN DRIVE STREET 2: SUITE 300 CITY: AUSTIN STATE: TX ZIP: 78758 FORMER COMPANY: FORMER CONFORMED NAME: HANGER ORTHOPEDIC GROUP INC DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: SEQUEL CORP DATE OF NAME CHANGE: 19890814 FORMER COMPANY: FORMER CONFORMED NAME: CELLTECH COMMUNICATIONS INC DATE OF NAME CHANGE: 19860304 CORRESP 1 filename1.htm

 

 

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

 

 

GRAPHIC 2 tm2030318d5_corresp-img001.jpg GRAPHIC begin 644 tm2030318d5_corresp-img001.jpg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end