SEC Comment Letter for HANGER, INC. (CIK 0000722723) — Feb 5, 2020
HANGER, INC. (CIK 0000722723)
Date: Feb. 5, 2020 · CIK: 0000722723 · Accession: 0000000000-20-001145
AI Filing Summary & Sentiment
File numbers found in text: 001-10670
Letter
February 5, 2020 Thomas E. Kiraly Chief Financial Officer Hanger, Inc. 10910 Domain Drive, Suite 300 Austin, TX 78758 Re:Hanger, Inc. Form 10-K For the Fiscal Year Ended December 31, 2018 Filed March 14, 2019 File No. 001-10670 Dear Mr. Kiraly: We have completed our review of your filings. 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. Sincerely, Division of Corporation Finance Office of Life Sciences
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February 5, 2020
Thomas E. Kiraly
Chief Financial Officer
Hanger, Inc.
10910 Domain Drive, Suite 300
Austin, TX 78758
Re:Hanger, Inc.
Form 10-K For the Fiscal Year Ended December 31, 2018
Filed March 14, 2019
File No. 001-10670
Dear Mr. Kiraly:
We have completed our review of your filings. 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.
Sincerely,
Division of Corporation Finance
Office of Life Sciences