SEC Comment Letter 0000000000-22-012473 to UNIVERSAL HEALTH SERVICES INC (UHS) (CIK 0000352915) (UHS)
UNIVERSAL HEALTH SERVICES INC (UHS) (CIK 0000352915)
Date: Nov. 17, 2022 · CIK: 0000352915 · Accession: 0000000000-22-012473
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File numbers found in text: 333-268276
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United States securities and exchange commission logo
November 17, 2022
Steve Filton
Chief Financial Officer
Universal Health Services, Inc.
367 South Gulph Road
King of Prussia, PA 19406
Re:Universal Health Services, Inc.
Registration Statement on Form S-4
Filed November 9, 2022
File No. 333-268276
Dear Steve Filton:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Sean Healy at (202) 551-5586 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc: Warren J. Nimetz, Esq.