<SEC-DOCUMENT>0001140361-22-023216.txt : 20220719
<SEC-HEADER>0001140361-22-023216.hdr.sgml : 20220719
<ACCEPTANCE-DATETIME>20220616142902
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001140361-22-023216
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20220616

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Enhabit, Inc.
		CENTRAL INDEX KEY:			0001803737
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-HOME HEALTH CARE SERVICES [8082]
		IRS NUMBER:				472409192
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		9001 LIBERTY PARKWAY
		CITY:			BIRMINGHAM
		STATE:			AL
		ZIP:			35242
		BUSINESS PHONE:		2059677116

	MAIL ADDRESS:	
		STREET 1:		9001 LIBERTY PARKWAY
		CITY:			BIRMINGHAM
		STATE:			AL
		ZIP:			35242

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Encompass Health Home Health Holdings, Inc.
		DATE OF NAME CHANGE:	20200218
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
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    <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;">Enhabit, Inc.<br>
      6688 N. Central Expressway</div>
    <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;">Suite 1300<br>
      Dallas, Texas 75206</div>
    <div><br>
    </div>
    <div style="text-align: center; font-family: 'Times New Roman',Times,serif;">June 16, 2022</div>
    <div><br>
    </div>
    <div style="font-family: 'Times New Roman',Times,serif; font-weight: bold;"><u>VIA EDGAR</u></div>
    <div style="font-family: 'Times New Roman',Times,serif; font-weight: bold;"><u> <br>
      </u></div>
    <div style="font-family: 'Times New Roman',Times,serif;">Joshua Gorsky</div>
    <div style="font-family: 'Times New Roman',Times,serif;">Margaret Schwartz</div>
    <div style="font-family: 'Times New Roman',Times,serif;">Franklin Wyman</div>
    <div style="font-family: 'Times New Roman',Times,serif;">Mary Mast<br>
      Division of Corporation Finance<br>
      Office of Life Sciences<br>
      U.S. Securities and Exchange Commission<br>
      100 F Street, NE<br>
      Washington, D.C.&#160; 20549</div>
    <div><br>
    </div>
    <table style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z6c9a11e30a6144ce97e6dba5921b5034" cellpadding="0" cellspacing="0">

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          <td style="width: 36pt; vertical-align: top; font-family: 'Times New Roman',Times,serif;">Re:</td>
          <td style="width: auto; vertical-align: top;">
            <div style="font-family: 'Times New Roman',Times,serif;">Enhabit, Inc.<br>
              Registration Statement on Form 10-12B<br>
              File No. 001-41406</div>
          </td>
        </tr>

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    <div style="font-family: 'Times New Roman', Times, serif; font-size: 12pt;"> <font style="font-size: 10pt;"><br>
      </font></div>
    <div style="font-family: 'Times New Roman',Times,serif;">Ladies and Gentlemen:</div>
    <div style="font-family: 'Times New Roman', Times, serif; font-size: 12pt;"> <font style="font-size: 10pt;"><br>
      </font></div>
    <div style="text-indent: 36pt; font-family: 'Times New Roman',Times,serif;">Reference is made to the Registration Statement on Form 10-12B (File No. 001-41406) (as amended to date, the &#8220;<u>Registration Statement</u>&#8221;), filed by Enhabit, Inc. (the &#8220;<u>Company</u>&#8221;)
      with the U.S. Securities and Exchange Commission.</div>
    <div style="text-indent: 36pt; font-family: 'Times New Roman', Times, serif; font-size: 12pt;"> <font style="font-size: 10pt;"><br>
      </font></div>
    <div style="text-indent: 36pt; font-family: 'Times New Roman',Times,serif;">The Company hereby requests that the effective date for the Registration Statement be accelerated to 4:00 p.m., Eastern time, on June 17, 2022, or as soon as practicable
      thereafter, pursuant to Section 12(d) of the U.S. Securities Exchange Act of 1934, as amended, and Rule 12d1-2 thereunder.</div>
    <div style="text-indent: 36pt; font-family: 'Times New Roman', Times, serif; font-size: 12pt;"> <font style="font-size: 10pt;"><br>
      </font></div>
    <div style="text-indent: 36pt; font-family: 'Times New Roman',Times,serif;">If the Staff has any further questions or comments concerning this letter, or if you require any additional information, please feel free to contact the Company&#8217;s counsel,
      Zachary S. Podolsky of Wachtell, Lipton, Rosen&#160;&amp; Katz, at (212) 403-1057.&#160; We request that we be notified of the effectiveness of the Registration Statement by a telephone call to Mr. Podolsky and that such effectiveness also be confirmed in
      writing.</div>
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      <div style="font-family: 'Times New Roman',Times,serif;">U.S. Securities and Exchange Commission</div>
      <div style="font-family: 'Times New Roman',Times,serif;">June 16, 2022</div>
      <div style="font-family: 'Times New Roman',Times,serif;">Page 2<font id="DSPFPageNumber"></font></div>
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            <div style="font-family: 'Times New Roman',Times,serif;">Sincerely,</div>
            &#160;</td>
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          <td colspan="1" style="width: 50%; vertical-align: top;">&#160;</td>
          <td colspan="2" rowspan="1" style="width: 5%; vertical-align: top;">
            <div style="font-family: 'Times New Roman',Times,serif;">Enhabit, Inc.</div>
            &#160;</td>
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          <td colspan="1" style="width: 50%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
          <td colspan="2" rowspan="1" style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: top; width: 5%;">/s/ Barbara A. Jacobsmeyer</td>
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          <td colspan="1" style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 5%; vertical-align: top;">
            <div style="font-family: 'Times New Roman',Times,serif;">Name:</div>
          </td>
          <td style="width: auto; vertical-align: top;">
            <div style="font-family: 'Times New Roman',Times,serif;">Barbara A. Jacobsmeyer</div>
          </td>
        </tr>
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          <td colspan="1" style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 5%; vertical-align: top;">
            <div style="font-family: 'Times New Roman',Times,serif;">Title:</div>
          </td>
          <td style="width: auto; vertical-align: top;">
            <div style="font-family: 'Times New Roman',Times,serif;">President and Chief Executive<br>
              Officer</div>
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          <td style="width: 27pt; vertical-align: top; font-family: 'Times New Roman',Times,serif;">cc:</td>
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            <div style="font-family: 'Times New Roman',Times,serif;">Patrick Darby</div>
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    <div style="text-indent: 0pt; margin-left: 27pt; font-family: 'Times New Roman',Times,serif;">Executive Vice President, General Counsel and Corporate Secretary, Encompass Health Corporation</div>
    <div><br>
    </div>
    <div style="text-indent: 0pt; margin-left: 27pt; font-family: 'Times New Roman',Times,serif;">Stephen Leasure</div>
    <div style="text-indent: 0pt; margin-left: 27pt; font-family: 'Times New Roman',Times,serif;">Deputy General Counsel, Encompass Health Corporation</div>
    <div><br>
    </div>
    <div style="text-indent: 0pt; margin-left: 27pt; font-family: 'Times New Roman',Times,serif;">Zachary S. Podolsky</div>
    <div style="text-indent: 0pt; margin-left: 27pt; font-family: 'Times New Roman',Times,serif;">Wachtell, Lipton, Rosen&#160;&amp; Katz</div>
    <div><br>
    </div>
    <div style="text-indent: 0pt; margin-left: 27pt; font-family: 'Times New Roman',Times,serif;">Igor Kirman</div>
    <div style="text-indent: 0pt; margin-left: 27pt; font-family: 'Times New Roman',Times,serif;">Wachtell, Lipton, Rosen&#160;&amp; Katz</div>
    <div><br>
    </div>
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