February 8, 2021
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street NE
Washington, D.C. 20549
Ms. Mary Beth Breslin
Ms. Kristin Lochhead
Mr. Kevin Vaughn
Registration Statement on Form S-1 (File No. 333-252231)
Ladies and Gentleman:
In accordance with Rule 461 under the Securities Act of 1933, as amended (the “Act”), Goldman Sachs & Co. LLC, J.P. Morgan Securities LLC and Barclays Capital Inc., as representatives of the several underwriters, hereby join Signify Health, Inc. in requesting that the Securities and Exchange Commission take appropriate action to cause the Registration Statement on Form S-1 (File No. 333-252231) to become effective on February 10, 2021, at 4:00 p.m., Eastern Standard Time, or as soon as practicable thereafter.
Pursuant to Rule 460 under the Act, we, as representatives of the several underwriters, wish to advise you that approximately 2,300 copies of the preliminary prospectus, dated February 3, 2021, were distributed during the period from February 3, 2021 through the date hereof to prospective underwriters, institutions, dealers and others.
We, the undersigned, as representatives of the several underwriters, have complied and will continue to comply, and we have been informed by the participating underwriters that they have complied and will continue to comply, with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
[Remainder of page intentionally left blank]