Enhabit, Inc.
6688 N. Central Expressway

Suite 1300
Dallas, Texas 75206

June 16, 2022

Joshua Gorsky

Margaret Schwartz

Franklin Wyman

Mary Mast
Division of Corporation Finance
Office of Life Sciences
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C.  20549

Ladies and Gentlemen:

Reference is made to the Registration Statement on Form 10-12B (File No. 001-41406) (as amended to date, the “Registration Statement”), filed by Enhabit, Inc. (the “Company”) with the U.S. Securities and Exchange Commission.

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.

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’s counsel, Zachary S. Podolsky of Wachtell, Lipton, Rosen & Katz, at (212) 403-1057.  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.

Executive Vice President, General Counsel and Corporate Secretary, Encompass Health Corporation

Stephen Leasure

Deputy General Counsel, Encompass Health Corporation

Zachary S. Podolsky

Wachtell, Lipton, Rosen & Katz

Igor Kirman

Wachtell, Lipton, Rosen & Katz