Form: CORRESP

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July 24, 2024

 

J.P. Morgan Securities LLC

383 Madison Avenue

New York, New York 10179

 

Goldman Sachs & Co. LLC

200 West Street

New York, New York 10282

 

BofA Securities, Inc.

One Bryant Park

New York, New York 10036

 

July 24, 2024

 

VIA EDGAR

 

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

 

Attention: Benjamin Richie
  Lauren Nguyen
  Al Pivot
  Terence O’Brien
  Division of Corporation Finance
  Office of Industrial Applications and Services

 

Re: Concentra Group Holdings Parent, Inc.

Registration Statement on Form S-1

File No. 333-280242

 

Acceleration Request

Requested Date: July 24, 2024

Requested Time: 4:00 P.M. Eastern Time

 

Ladies and Gentlemen:

 

In accordance with Rule 461 under the Securities Act of 1933, as amended (the Act”), we, as representatives of the several underwriters, hereby join in the request of Concentra Group Holdings Parent, Inc. (the “Company”) for acceleration of the effective date of the above-referenced Registration Statement, requesting effectiveness as of 4:00 P.M., Eastern Time, on July 24, 2024, or at such later time as the Company or its outside counsel, Dechert LLP, may request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission.

 

Pursuant to Rule 460 under the Securities Act, we, as the Representatives, wish to advise you that we will take reasonable steps to secure adequate distribution of the preliminary prospectus to underwriters, dealers, institutions and others prior to the requested effective time of the Registration Statement.

 

We, the undersigned, as representatives of the several underwriters, have complied and will comply, and we 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]

 

 

 

 

  Very truly yours,
   
  J.P. MORGAN SECURITIES LLC
   
  By: /s/ David Ke
  Name: David Ke
  Title: Managing Director
 
  GOLDMAN SACHS & CO. LLC
   
  By: /s/ Daniel Parisi
  Name: Daniel Parisi
  Title: Managing Director
   
  BOFA SECURITIES, INC.
   
  By: /s/ Andreas Apostolatos
  Name: Andreas Apostolatos
  Title: Managing Director

 

[Signature Page to Underwriters’ Acceleration Request]