September 12, 2024
Jeff Shaner
Chief Executive Officer
Aveanna Healthcare Holdings Inc.
400 Interstate North Parkway SE
Atlanta, GA 30339
Re: Aveanna Healthcare Holdings Inc.
Registration Statement on Form S-3
Filed September 9, 2024
File No. 333-281982
Dear Jeff Shaner:
This is to advise you that we have not reviewed and will not review your
registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration.
We remind you that
the company and its management are responsible for the accuracy and adequacy of
their
disclosures, notwithstanding any review, comments, action or absence of action
by the staff.
Please contact Juan Grana at 202-551-6034 with any questions.
Sincerely,
Division of
Corporation Finance
Office of Industrial
Applications and
Services
cc: Win Rutherfurd, Esq.