SEC Comment Letter for USHEALTH Group, Inc. (CIK 0000703701) — Sep 12, 2005
USHEALTH Group, Inc. (CIK 0000703701)
Date: Sept. 12, 2005 · CIK: 0000703701 · Accession: 0000000000-05-046913
AI Filing Summary & Sentiment
Letter
September 12, 2005 Via Facsimile ((817) 878-3672) and U.S. Mail Patrick H. O`Neill, Esq. USHEALTH Group, Inc. 3100 Burnett Plaza, Unit 33 801 Cherry Street Fort Worth, TX 76102
RE: USHEALTH Group, Inc. Amended Schedule 13E-3 Filed September 1, 2005 File No. 005-34630
Dear Mr. O`Neill:
We have reviewed the above filing and have the following comment. Item 13. Financial Statements - Page 32 1. We note you included financial information for the quarter ended March 31, 2005. Please revise to include the financial information for the period ended June 30, 2005, as required by Item 1010(a)(2) of Regulation M-A. Please make the necessary corresponding revisions in this section and throughout the schedule.
************************************
Please amend your Schedule 13E-3 in response to this comment. You may wish to provide us with marked copies of the amendment to expedite our review. Please understand that we may have additional comments after reviewing your amendment and response to our comment.
Please contact the undersigned at (202) 551-3619 or, in his absence, Christina Chalk, Special Counsel, at (202) 551-3263 with any questions.
Sincerely,
Daniel F. Duchovny
Attorney-Advisor
Office of Mergers and
Acquisitions
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<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
September 12, 2005
Via Facsimile ((817) 878-3672) and U.S. Mail
Patrick H. O`Neill, Esq.
USHEALTH Group, Inc.
3100 Burnett Plaza, Unit 33
801 Cherry Street
Fort Worth, TX 76102
RE: USHEALTH Group, Inc.
Amended Schedule 13E-3
Filed September 1, 2005
File No. 005-34630
Dear Mr. O`Neill:
We have reviewed the above filing and have the following
comment.
Item 13. Financial Statements - Page 32
1. We note you included financial information for the quarter
ended
March 31, 2005. Please revise to include the financial
information
for the period ended June 30, 2005, as required by Item 1010(a)(2)
of
Regulation M-A. Please make the necessary corresponding revisions
in
this section and throughout the schedule.
************************************
Please amend your Schedule 13E-3 in response to this
comment.
You may wish to provide us with marked copies of the amendment to
expedite our review. Please understand that we may have
additional
comments after reviewing your amendment and response to our
comment.
Please contact the undersigned at (202) 551-3619 or, in his
absence, Christina Chalk, Special Counsel, at (202) 551-3263 with
any
questions.
Sincerely,
Daniel F. Duchovny
Attorney-Advisor
Office of Mergers and
Acquisitions
??
??
??
??
Patrick H. O'Neill, Esq.
USHEALTH Group, Inc.
September 12, 2005
Page 1
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
DIVISION OF
CORPORATION FINANCE
</TEXT>
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