<SEC-DOCUMENT>0001104659-22-066604.txt : 20220630
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<ACCEPTANCE-DATETIME>20220531164244
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ACCESSION NUMBER:		0001104659-22-066604
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20220531

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BrightView Holdings, Inc.
		CENTRAL INDEX KEY:			0001734713
		STANDARD INDUSTRIAL CLASSIFICATION:	AGRICULTURE SERVICES [0700]
		IRS NUMBER:				464190788
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		980 JOLLY ROAD
		STREET 2:		SUITE 300
		CITY:			BLUE BELL
		STATE:			PA
		ZIP:			19422
		BUSINESS PHONE:		(484) 567-7204

	MAIL ADDRESS:	
		STREET 1:		980 JOLLY ROAD
		STREET 2:		SUITE 300
		CITY:			BLUE BELL
		STATE:			PA
		ZIP:			19422
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<SEQUENCE>1
<FILENAME>filename1.htm
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<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>BRIGHTVIEW
HOLDINGS, INC.<BR>
</B></FONT>980 Jolly Road<BR>
Blue Bell, Pennsylvania 19422</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right; background-color: transparent">May 31, 2022</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right; background-color: transparent">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: transparent"><U>VIA EDGAR</U></P>

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    <TD STYLE="width: 14%">&nbsp;</TD>
    <TD STYLE="width: 5%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Re:</FONT></TD>
    <TD STYLE="width: 81%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">BrightView Holdings, Inc.</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Registration Statement on Form S-3</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>File No. 333-265174</U></FONT></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: transparent">Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: transparent">Division of Corporation Finance</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: transparent">Office of Life Sciences</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: transparent">100 F Street, N.E.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">Washington, D.C. 20549</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">Attention: Abby Adams</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: transparent">Ladies and Gentlemen:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; background-color: transparent">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: transparent">Pursuant
to Rule 461 under the Securities Act of 1933, as amended, BrightView Holdings, Inc. hereby requests that the effective date of the above-referenced
Registration Statement be accelerated so that it may become effective at 5:00 p.m., Washington, D.C. time, on June 2, 2022, or as soon
as practicable thereafter. In this regard, the Company is aware of its obligations under the Securities Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: transparent">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: transparent">We
request that we be notified of such effectiveness by telephone call to Joseph H. Kaufman (212-455-2948) or Brian E. Rosenzweig (713-821-5674)
of Simpson Thacher &amp; Bartlett LLP.</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: transparent">[<I>Signature Page
Follows</I>]</P>

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<TD>&nbsp;</TD><TD COLSPAN="3">Very truly yours,</TD></TR>
                                                                                                                                                                         <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD COLSPAN="3">&nbsp;</TD></TR>
                                                                                                                                                                         <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD COLSPAN="3">BRIGHTVIEW
HOLDINGS, INC.</TD></TR>
                                                                                                                                                                         <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD COLSPAN="2" STYLE="padding-bottom: 1pt">&nbsp;</TD></TR>
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<TD>&nbsp;</TD><TD>&nbsp;</TD><TD COLSPAN="2" STYLE="padding-bottom: 1pt">&nbsp;</TD></TR>
                                                                                                                                                                         <TR STYLE="vertical-align: top">
<TD></TD><TD>By:</TD><TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid">/s/ Jonathan M. Gottsegen</TD></TR><TR STYLE="vertical-align: top">
<TD STYLE="width: 50%">&nbsp;</TD><TD STYLE="width: 3%">&nbsp;</TD><TD STYLE="width: 5%">Name:</TD>
                              <TD STYLE="width: 42%">Jonathan M. Gottsegen</TD></TR>
                                                                                                                <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD>Title:</TD>
                              <TD>Executive Vice President, Chief Legal Officer and Corporate Secretary</TD></TR>
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