Company Acceleration Request

February 25, 2020

VIA EDGAR

 

  Re:

Change Healthcare Inc.
Registration Statement on Form S-4
File No. 333-236234

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention:

Matthew Crispino, Esq.
Jan Woo, Esq.

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Change Healthcare Inc. (the “Company”) hereby requests that the effective date of the above-referenced Registration Statement be accelerated so that it may become effective at 4:15 p.m., Washington, D.C. time, on February 28, 2020, or as soon as possible thereafter. In this regard, the Company is aware of its obligations under the Securities Act.

[Signature Page Follows]


Very truly yours,

CHANGE HEALTHCARE INC.

By:

 

/s/ Loretta A. Cecil

 

Name:

 

Loretta A. Cecil

 

Title:

  Executive Vice President, General Counsel

[Signature Page to Acceleration Request Letter]