Cigna Group — Regulatory Filings 2018

Jul 12, 2018

CORRESP 1 filename1.htm Licensed to: Summit Financial Printing Document created using EDGARfilings PROfile 4.5.0.0 Copyright 1995 - 2018 Broadridge

HALFMOON PARENT, INC.

c/o Cigna Corporation

900 Cottage Grove Road

Bloomfield, Connecticut 06002

VIA EDGAR

July 12, 2018

Dorrie Yale

Office of Healthcare & Insurance

United States Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, N.E.

Washington, D.C. 20549

RE: Halfmoon Parent, Inc. Registration Statement on Form S-4 File No. 333-224960 Request for Acceleration

Dear Ms. Yale:

Reference is made to the Registration Statement on Form S-4 (File No. 333-224960 ) filed by Halfmoon Parent, Inc. (the “ Company ”) with the U.S. Securities and Exchange Commission (the “ SEC ”), as amended (the “ Registration Statement ”).

The Company hereby requests the Registration Statement be made effective at 5:00 p.m., Eastern Time, on July 16, 2018 (the “ Effectiveness Time ”), or as soon as possible thereafter, in accordance with Rule 461 of the General Rules and Regulations promulgated under the Securities Act of 1933, as amended.

Please contact David E. Shapiro or Jenna E. Levine of Wachtell, Lipton, Rosen & Katz at (212) 403-1314 or (212) 403-1172, respectively, with any questions you may have concerning this letter, or if you require any additional information. Please notify either of them when this request for acceleration of effectiveness of the Registration Statement has been granted.

Sincerely,
HALFMOON PARENT, INC.
By:	/s/ Danthu Phan
	Name:	Danthu Phan
	Title:	Vice President

cc: Nicole S. Jones, Esq., Executive Vice President and General Counsel,

Cigna Corporation

Martin Akins, Esq., Senior Vice President and General Counsel,

Express Scripts Holding Company

David E. Shapiro, Esq.

Jenna E. Levine, Esq.

Wachtell, Lipton, Rosen & Katz

Howard L. Ellin, Esq.

Kenneth M. Wolff, Esq.

Thaddeus P. Hartmann, Esq.

Skadden, Arps, Slate, Meagher & Flom LLP