<SEC-DOCUMENT>0001104659-21-092108.txt : 20210817
<SEC-HEADER>0001104659-21-092108.hdr.sgml : 20210817
<ACCEPTANCE-DATETIME>20210714161353
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ACCESSION NUMBER:		0001104659-21-092108
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20210714

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
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<P STYLE="text-align: center; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">July&nbsp;14, 2021</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>VIA EDGAR </B></FONT> &nbsp;</P>


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    <TD STYLE="width: 50%">Office of Life Sciences <BR>
United States Securities and Exchange Commission<BR> Division of Corporation Finance <BR>
100 F Street, NE<BR> Washington, D.C. 20549 <BR>
Attn: Jason Drory &nbsp;</TD>
    <TD STYLE="width: 50%">&nbsp;</TD></TR>
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<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in"><B>Re:</B></TD><TD><B>AdaptHealth Corp.<BR>
Registration Statement on Form&nbsp;S-3<BR>
Filed June&nbsp;29, 2021<BR>
File No.&nbsp;333-257493</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Dear Mr.&nbsp;Drory:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Reference is made to the Registration
Statement on Form&nbsp;S-3 filed by AdaptHealth Corp. (the &ldquo;<U>Company</U>&rdquo;) with the U.S. Securities and Exchange Commission
on June&nbsp;29, 2021 (File No.&nbsp;333-257493) (the &ldquo;<U>Registration Statement</U>&rdquo;).</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Company hereby requests
the Registration Statement be made effective at 5:00 p.m., Eastern Time, on July&nbsp;16, 2021 (the &ldquo;<U>Effectiveness Time</U>&rdquo;),
or as soon as possible thereafter, in accordance with Rule&nbsp;461 of the General Rules&nbsp;and Regulations promulgated under the Securities
Act of 1933, as amended.</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">If you have any questions
related to this letter or if you require any additional information, please contact Michael Brandt or Danielle Scalzo of Willkie Farr&nbsp;&amp;
Gallagher LLP at (650) 887-8962 or (212) 728-8620, respectively. Please notify either of them when this request for acceleration of effectiveness
of the Registration Statement has been granted.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>




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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">July&nbsp;14</FONT>,
2021</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">Page&nbsp;2</P>

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    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">Very truly yours,</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
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    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: left">AdaptHealth Corp.</TD></TR>
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    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
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    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 50%">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; width: 4%">By:</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; width: 46%">/s/ Stephen Griggs</TD></TR>
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    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">Name: Stephen Griggs</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">Title: Chief Executive Officer</TD></TR>
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    <TD COLSPAN="2"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Via E-mail:</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">cc:</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Michael Brandt</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Danielle Scalzo</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Willkie Farr&nbsp;&amp; Gallagher LLP</FONT></TD></TR>
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