<SEC-DOCUMENT>0001104659-20-019367.txt : 20200417
<SEC-HEADER>0001104659-20-019367.hdr.sgml : 20200417
<ACCEPTANCE-DATETIME>20200212171622
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001104659-20-019367
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20200212

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			AdaptHealth Corp.
		CENTRAL INDEX KEY:			0001725255
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-HOME HEALTH CARE SERVICES [8082]
		IRS NUMBER:				823677704
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		220 WEST GERMANTOWN PIKE
		STREET 2:		SUITE 250
		CITY:			PLYMOUTH MEETING
		STATE:			PA
		ZIP:			19462
		BUSINESS PHONE:		610-630-6357

	MAIL ADDRESS:	
		STREET 1:		220 WEST GERMANTOWN PIKE
		STREET 2:		SUITE 250
		CITY:			PLYMOUTH MEETING
		STATE:			PA
		ZIP:			19462

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DFB Healthcare Acquisitions Corp.
		DATE OF NAME CHANGE:	20171213
</SEC-HEADER>
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<TYPE>CORRESP
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<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">787 Seventh Avenue<br>   New York, NY 10019-6099<br>   Tel:&nbsp; 212 728 8000<br>   Fax: 212 728 8111</font></p>    </td>   </tr>  </table>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">February&nbsp;12, 2020</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">VIA EDGAR</font></b></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Office of Life Sciences</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">United States Securities and Exchange Commission<br> Division of Corporation Finance</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">100 F Street, NE<br> Washington, D.C. 20549</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Attn: Chris Edwards; Joe McCann</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="font-size:10.0pt;margin:0in 0in .0001pt 1.5in;text-indent:-.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Re:</font></b><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><b>AdaptHealth Corp.<br> Registration Statement on Form&nbsp;S-3<br> Filed January&nbsp;22, 2020<br> File No.&nbsp;333-236011</b></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Dear Mr.&nbsp;Edwards and Mr.&nbsp;McCann:</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">This letter is submitted on behalf of AdaptHealth Corp. (formerly DFB Healthcare Acquisitions Corp.) (the &#147;<u>Company</u>&#148;) and sets forth the Company&#146;s response to the comment of the staff of the Division of Corporation Finance (the &#147;<u>Staff</u>&#148;) of the Securities and Exchange Commission (the &#147;<u>Commission</u>&#148;) set forth in your letter dated February&nbsp;5, 2020 with respect to the above-referenced Registration Statement on Form&nbsp;S-3 (File No.&nbsp;333-236011) (the &#147;<u>Registration Statement</u>&#148;).</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The text of the Staff&#146;s comment has been included in this letter for your convenience, and the Company&#146;s response is set forth immediately below the Staff&#146;s comment.</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;"><u><font size="2" face="Times New Roman" style="font-size:10.0pt;">Registration Statement on Form&nbsp;S-3</font></u></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;"><u><font size="2" face="Times New Roman" style="font-size:10.0pt;">General</font></u></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="font-size:10.0pt;margin:0in 0in .0001pt .5in;text-indent:-.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">1.</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><b><i style="font-weight:bold;">Staff&#146;s comment:</i></b> We note that you are not eligible to conduct this offering on Form&nbsp;S-3 because you do not meet the conditions outlined in General Instruction I.A.3 or I.A.6 of Form&nbsp;S-3. In this regard, DFB Healthcare was the &#147;acquired&#148; company for financial reporting purposes in the business combination that closed on November&nbsp;8, 2019 and the financial statements of AdaptHealth have not been included in materials required to be filed pursuant to Section&nbsp;13, 14 and 15(d)&nbsp;for a period of at least twelve calendar months immediately preceding the filing of the registration statement on Form&nbsp;S-3. Accordingly, please register the offering on Form&nbsp;S-1.</p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="1" face="Times New Roman" style="font-size:8.5pt;">NEW YORK&#160;&#160; WASHINGTON&#160;&#160; HOUSTON&#160;&#160; PALO ALTO&#160;&#160; SAN FRANCISCO&#160;&#160; PARIS&#160;&#160; LONDON&#160;&#160; FRANKFURT&#160;&#160; BRUSSELS&#160;&#160; MILAN&#160;&#160; ROME</font></p>
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<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="font-size:10.0pt;margin:0in 0in .0001pt .5in;"><b><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;font-weight:bold;">Response:</font></i></b> General Instruction I.A.3 of Form&nbsp;S-3 provides that, to be eligible to file a registration statement on Form&nbsp;S-3, the <b><i style="font-weight:bold;">registrant</i></b> (emphasis added) must have (a)&nbsp;been subject to the requirements of Section&nbsp;12 or 15(d)&nbsp;of the Exchange Act and timely filed all materials required to be filed pursuant to Section&nbsp;13, 14 or 15(d)&nbsp;for a period of at least twelve calendar months immediately preceding the filing of the registration statement on Form&nbsp;S-3; and (b)&nbsp;timely filed all reports required to be filed during the twelve calendar months and any portion of a month immediately preceding the filing of the registration statement.</p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The Company was incorporated in the State of Delaware on November&nbsp;22, 2017.&#160; On, February&nbsp;15, 2018, the Company&#146;s Registration Statement on Form&nbsp;S-1 (File No.&nbsp;333-22276) for its initial public offering was declared effective and the Company registered its common stock under Section&nbsp;12(b)&nbsp;of the Exchange Act.&#160; Since registering its common stock under Section&nbsp;12(b), the Company has timely filed all materials required to be filed pursuant to Sections 13 and 14 of the Exchange Act.</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">As part of the business combination transaction that closed on November&nbsp;8, 2019, (i)&nbsp;the Company&#146;s subsidiary merged with and into AdaptHealth Holdings LLC, a Delaware limited liability company (&#147;<u>AdaptHealth Holdings</u>&#148;), and (ii)&nbsp;the Company amended its amended and restated certificate of incorporation to, among other things, change the name of the Company from &#147;DFB Healthcare Acquisitions Corp.&#148; to &#147;AdaptHealth Corp.&#148;&#160; For accounting purposes, the business combination was regarded as a reverse recapitalization whereby AdaptHealth Holdings was considered to be the accounting acquirer, however the entity that was the registrant prior to the business combination transaction &#151; the Company &#151; did not experience any change in its corporate existence as a result of the business combination transaction and, as a result of the business combination, became the legal parent company of AdaptHealth Holdings.</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The Staff&#146;s comment suggests that, because the Company was the &#147;acquired&#148; company for financial reporting purposes in the business combination that closed on November&nbsp;8, 2019, the financial statements of AdaptHealth Holdings would be required to be included in materials required to be filed pursuant to Section&nbsp;13, 14 and 15(d)&nbsp;for a period of at least twelve calendar months immediately preceding the filing of the registration statement on Form&nbsp;S-3.&#160; As noted above, however, General Instruction I.A.3 of Form&nbsp;S-3, however, states specifically that the &#147;registrant&#148; is the entity that is required to have been subject to the requirements of Section&nbsp;12 or 15(d)&nbsp;of the Exchange Act and timely filed all materials required to be filed pursuant to Section&nbsp;13, 14 or 15(d)&nbsp;for a period of at least twelve calendar months immediately preceding the filing of the registration statement on Form&nbsp;S-3.</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">We note further that in the Division of Corporation Finance&#146;s Financial Reporting Manual (&#147;<u>FRM</u>&#148;) in Section&nbsp;12210.1, the FRM addresses situations in which a registrant acquires another entity in a transaction accounted for as a reverse capitalization with a shell company.&#160; Such section of the FRM distinguishes between the &#147;accounting acquirer&#148; and the &#147;legal acquirer/registrant.&#148;</font></p>
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<p align="center" style="font-size:10.0pt;margin:0in 0in .0001pt;text-align:center;">2<a name="PB_2_231529_3391"></a></p>
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<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">According to the facts set forth above, the Company respectfully submits that the Commission should find that the Company, as the registrant, satisfied the requirements of General Instruction I.A.3 of Form&nbsp;S-3.</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">If you have any questions related to this letter, please contact the undersigned of Willkie Farr&nbsp;&amp; Gallagher LLP at (212) 728-8620.</font></p>
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<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Very   truly yours,</font></p>    </td>   </tr>
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<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">/s/   Danielle Scalzo</font></p>    </td>   </tr>
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<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Danielle   Scalzo</font></p>    </td>   </tr>  </table>
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<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Via E-mail:</font></p>
<p style="font-size:10.0pt;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">cc:</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font>Christopher Joyce</p>
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<p align="center" style="font-size:10.0pt;margin:0in 0in .0001pt;text-align:center;">3<a name="PB_3_231605_7056"></a></p>
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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
