Correspondence 0001193125-22-289581 from UNIVERSAL HEALTH SERVICES INC (UHS) (CIK 0000352915) (UHS)
UNIVERSAL HEALTH SERVICES INC (UHS) (CIK 0000352915)
Date: Nov. 21, 2022 · CIK: 0000352915 · Accession: 0001193125-22-289581
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File numbers found in text: 333-268276
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CORRESP 1 filename1.htm CORRESP Universal Health Services, Inc. 367 South Gulph Road P.O. Box 61558 King of Prussia, PA 19406 November 21, 2022 Via EDGAR and Email Division of Corporation Finance Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Attention: Sean Healy Re: Universal Health Services, Inc. Registration Statement on Form S-4 Filed November 9, 2022 File No. 333-268276 Dear Mr. Healy: Reference is made to the Registration Statement on Form S-4 (File No. 333-268276) (the “Registration Statement”) filed by Universal Health Services, Inc. (the “Company”) and the other co-registrants named therein (together with the Company, the “Registrants”) with the U.S. Securities and Exchange Commission on November 9, 2022. The Registrants hereby request that the Registration Statement be made effective at 9:30 a.m. Eastern Time on November 23, 2022, or as soon as possible thereafter, in accordance with Rule 461 of the General Rules and Regulations promulgated under the U.S. Securities Act of 1933, as amended. If you have any questions concerning this letter, or if you require any additional information, please contact Warren J. Nimetz of Norton Rose Fulbright US LLP, our legal counsel, at (212) 318-3000. Very truly yours, /s/ STEVE FILTON Steve Filton Executive Vice President and Chief Financial Officer cc: Warren J. Nimetz, Esq. Norton Rose Fulbright US LLP