SEC Comment Letter 0000000000-23-005168 to UNIVERSAL HEALTH REALTY INCOME TRUST (UHT) (CIK 0000798783) (UHT)
UNIVERSAL HEALTH REALTY INCOME TRUST (UHT) (CIK 0000798783)
Date: May 15, 2023 · CIK: 0000798783 · Accession: 0000000000-23-005168
AI Filing Summary & Sentiment
File numbers found in text: 001-09321
Letter
United States securities and exchange commission logo May 15, 2023 Charles F. Boyle Chief Financial Officer Universal Health Realty Income Trust 367 South Gulph Road P.O. Box 61558 King of Prussia, PA 19406 Re:Universal Health Realty Income Trust Form 10-K for the fiscal year ended December 31, 2022 Response dated May 4, 2023 File No. 001-09321 Dear Charles F. Boyle: We have reviewed your May 4, 2023 response to our comment letter and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this comment within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this comment, we may have additional comments. Unless we note otherwise, our reference to prior comment is to the comment in our April 21, 2023 letter. Form 10-K for the year ended December 31, 2022 2. Relationship with UHS and Related Party Transactions, page 67 1.We note your response to our prior comment. Please further tell us whether the Company has a repurchase option on Inland Valley to the extent UHS exercises its repurchase option related to Aiken and Canyon Creek. In providing your response, please clarify whether the Company has a right to purchase another property similar to Inland Valley if it does not have a right to repurchase Inland Valley.
FirstName LastNameCharles F. Boyle Comapany NameUniversal Health Realty Income Trust May 15, 2023 Page 2 FirstName LastName Charles F. Boyle Universal Health Realty Income Trust May 15, 2023 Page 2 You may contact Ameen Hamady at 202-551-3891 or Isaac Esquivel at 202-551-3395 if you have any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction
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United States securities and exchange commission logo
May 15, 2023
Charles F. Boyle
Chief Financial Officer
Universal Health Realty Income Trust
367 South Gulph Road
P.O. Box 61558
King of Prussia, PA 19406
Re:Universal Health Realty Income Trust
Form 10-K for the fiscal year ended December 31, 2022
Response dated May 4, 2023
File No. 001-09321
Dear Charles F. Boyle:
We have reviewed your May 4, 2023 response to our comment letter and have the
following comment. In our comment, we may ask you to provide us with information so we may
better understand your disclosure.
Please respond to this comment within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe our
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this comment, we may have additional
comments. Unless we note otherwise, our reference to prior comment is to the comment in our
April 21, 2023 letter.
Form 10-K for the year ended December 31, 2022
2. Relationship with UHS and Related Party Transactions, page 67
1.We note your response to our prior comment. Please further tell us whether the Company
has a repurchase option on Inland Valley to the extent UHS exercises its repurchase
option related to Aiken and Canyon Creek. In providing your response, please clarify
whether the Company has a right to purchase another property similar to Inland Valley if
it does not have a right to repurchase Inland Valley.
FirstName LastNameCharles F. Boyle
Comapany NameUniversal Health Realty Income Trust
May 15, 2023 Page 2
FirstName LastName
Charles F. Boyle
Universal Health Realty Income Trust
May 15, 2023
Page 2
You may contact Ameen Hamady at 202-551-3891 or Isaac Esquivel at 202-551-3395 if
you have any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction