Aramark
Aramark Services, Inc.
and Guarantors
Aramark Tower
1101 Market Street
Philadelphia, Pennsylvania 19107
VIA EDGAR
February 24, 2016
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Aramark | |
| Aramark Services, Inc. and Guarantors | ||
| Registration Statement on Form S-4 (File No. 333-209578) |
Dear Ladies and Gentlemen:
Aramark, Aramark Services, Inc. and the co-registrant guarantors listed in the above-referenced Registration Statement on Form S-4 (together, the “Registrants”), pursuant to Rule 461 under the Securities Act of 1933, as amended, hereby request that the effective date of the above-referenced Registration Statement on Form S-4 be accelerated so that the Registration Statement may become effective at 10:00 a.m., Eastern Time, on February 26, 2016, or as soon thereafter as practicable.
The Registrants hereby acknowledge that:
| • | should the Securities and Exchange Commission (the “Commission”) or its staff, acting pursuant to delegated authority, declare the above-referenced Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement; |
| • | the action of the Commission or its staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Registrants from their full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and |
| • | the Registrants may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
We request that we be notified of such effectiveness by telephone call to Joseph H. Kaufman of Simpson Thacher & Bartlett LLP at (212) 455-2948.
| Very truly yours,
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| Aramark
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| By: | /s/ Christian Dirx | |||
| Name: | Christian Dirx | |||
| Title: | Vice President and Treasurer | |||
| Aramark Services, Inc.
| ||||
| By: | /s/ Christian Dirx | |||
| Name: | Christian Dirx | |||
| Title: | Treasurer | |||
| 1st & Fresh, LLC American Snack & Beverage, LLC Aramark American Food Services, LLC Aramark Asia Management, LLC Aramark Business & Industry, LLC Aramark Business Center, LLC Aramark Business Dining Services of Texas, LLC Aramark Business Facilities, LLC Aramark Campus, LLC Aramark Capital Asset Services, LLC Aramark Cleanroom Services (Puerto Rico), Inc. Aramark Cleanroom Services, LLC Aramark Confection, LLC Aramark Construction and Energy Services, LLC Aramark Construction Services, Inc. Aramark Consumer Discount Company Aramark Correctional Services, LLC Aramark CTS, LLC Aramark Distribution Services, Inc. Aramark Educational Group, LLC Aramark Educational Services, LLC Aramark Educational Services of Texas, LLC Aramark Educational Services of Vermont, Inc. Aramark Entertainment, LLC Aramark Executive Management Services USA, Inc. | ||||
| Aramark Facility Services, LLC Aramark FHC Business Services, LLC Aramark FHC Campus Services, LLC Aramark FHC Correctional Services, LLC Aramark FHC Healthcare Support Services, LLC Aramark FHC Kansas, Inc. Aramark FHC Refreshment Services, LLC Aramark FHC School Support Services, LLC Aramark FHC Services, LLC Aramark FHC Sports and Entertainment Services, LLC Aramark FHC, LLC Aramark Food and Support Services Group, Inc. Aramark Food Service of Texas, LLC Aramark Food Service, LLC Aramark FSM, LLC Aramark Healthcare Support Services, LLC Aramark Healthcare Support Services of the Virgin Islands, Inc. Aramark Healthcare Technologies, LLC Aramark Industrial Services, LLC Aramark Japan, Inc. Aramark Management, LLC Aramark Organizational Services, Inc. Aramark Processing, LLC Aramark Rail Services, LLC Aramark RAV, LLC Aramark RBI, Inc. Aramark Refreshment Group, Inc. Aramark Refreshment Services, LLC Aramark Refreshment Services of Tampa, LLC Aramark Schools, LLC Aramark Schools Facilities, LLC Aramark SCM, Inc. Aramark Senior Living Services, LLC Aramark Senior Notes Company Aramark Services of Kansas, Inc. Aramark Services of Puerto Rico, Inc. Aramark SM Management Services, Inc. Aramark SMMS LLC Aramark SMMS Real Estate LLC Aramark Sports and Entertainment Group, LLC Aramark Sports and Entertainment Services, LLC Aramark Sports and Entertainment Services of Texas, LLC | ||||
| Aramark Sports Facilities, LLC Aramark Sports, LLC Aramark Technical Services North Carolina, Inc. Aramark Togwotee, LLC Aramark U.S. Offshore Services, LLC Aramark Uniform & Career Apparel Group, Inc. Aramark Uniform & Career Apparel, LLC Aramark Uniform Manufacturing Company Aramark Uniform Services (Baltimore) LLC Aramark Uniform Services (Carmelo) LLC Aramark Uniform Services (Matchpoint) LLC Aramark Uniform Services (Midwest) LLC Aramark Uniform Services (Rochester) LLC Aramark Uniform Services (Santa Ana) LLC Aramark Uniform Services (Syracuse) LLC Aramark Uniform Services (Texas) LLC Aramark Uniform Services (West Adams) LLC Aramark Venue Services, Inc. Aramark WTC, LLC Aramark/HMS, LLC Brand Coffee Service, Inc. COHR Holdings, Inc. COHR Inc. D.G. Maren II, Inc. Delsac VIII, Inc. Filterfresh Coffee Service, LLC Filterfresh Franchise Group, LLC Fine Host Holdings, LLC Harrison Conference Associates, LLC Harrison Conference Services of North Carolina, LLC Harry M. Stevens, LLC Harry M. Stevens Inc. of New Jersey. Harry M. Stevens Inc. of Penn L&N Uniform Supply, LLC Lake Tahoe Cruises, LLC Landy Textile Rental Services, LLC Lifeworks Restaurant Group, LLC MPBP Holdings, Inc. MyAssistant, Inc. New Aramark LLC Old Time Coffee Co. Overall Laundry Services, Inc. Paradise Hornblower, LLC ReMedPar, Inc. Restaura, Inc. | ||||
| Travel Systems, LLC
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| By: |
/s/ Christian Dirx | |||
| Name: | Christian Dirx | |||
| Title: | Treasurer | |||
| Aramark Aviation Services Limited Partnership
| ||||
| By: | Aramark SMMS LLC, its General Partner | |||
| By: | Aramark Services, Inc., its Sole Member | |||
| By: | /s/ Christian Dirx | |||
| Name: | Christian Dirx | |||
| Title: | Treasurer | |||
| Aramark Management Services Limited Partnership
| ||||
| By: |
Aramark SMMS LLC, its General Partner | |||
| By: |
Aramark Services, Inc., its Sole Member | |||
| By: |
/s/ Christian Dirx | |||
| Name: | Christian Dirx | |||
| Title: | Treasurer | |||