Acceleration Request

LOGO

January 22, 2013

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

 

Attention:   Shaz Niazi / Brigitte Lippman
        Re:   Bright Horizons Family Solutions Inc. (the “Company”)
  Registration Statement on Form S-1 (File No. 333-184579)

Ladies and Gentlemen:

As underwriters of the Company’s proposed public offering of up to 11,615,000 shares of common stock, we hereby join the Company’s request for acceleration of the above-referenced Registration Statement, requesting effectiveness for 4:00 p.m. (NYT) on January 24, 2013, or as soon thereafter as is practicable.

Pursuant to Rule 460 of the General Rules and Regulations under the Securities Act of 1933, as amended, we wish to advise you that we have effected the following distribution of the Company’s Preliminary Prospectus dated January 14, 2013, through the date hereof:

Preliminary Prospectus dated January 14, 2013:

6,849 copies to prospective Underwriters, institutional investors, dealers and others.

The undersigned advise that they have complied and will continue to comply with Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

[signature page follows]


Very truly yours,
GOLDMAN, SACHS & CO.
J.P. MORGAN SECURITIES LLC
BARCLAYS CAPITAL INC.
As Representatives of the several Underwriters
By:   J.P. MORGAN SECURITIES LLC
By:  

/s/ John Bertone

  John Bertone
  Vice President