SEC Comment Letter 0000000000-24-004404 to UNIVERSAL HEALTH REALTY INCOME TRUST (UHT) (CIK 0000798783) (UHT)

UNIVERSAL HEALTH REALTY INCOME TRUST (UHT) (CIK 0000798783)
Date: April 22, 2024 · CIK: 0000798783 · Accession: 0000000000-24-004404

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AI Filing Summary & Sentiment

File numbers found in text: 333-278730

Date

April 22, 2024

Author

Not clearly detected

Form

UPLOAD

Company

UNIVERSAL HEALTH REALTY INCOME TRUST (UHT) (CIK 0000798783)

Letter

United States securities and exchange commission logo April 22, 2024 Alan B. Miller Chief Executive Officer and President Universal Health Realty Income Trust Universal Corporate Center 367 South Gulph Road King of Prussia, Pennsylvania 19406 Re:Universal Health Realty Income Trust Registration Statement on Form S-3 Filed April 16, 2024 File No. 333-278730 Dear Alan B. Miller: 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 Ruairi Regan at 202-551-3269 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Warren J. Nimetz, Esq.

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United States securities and exchange commission logo
April 22, 2024
Alan B. Miller
Chief Executive Officer and President
Universal Health Realty Income Trust
Universal Corporate Center
367 South Gulph Road
King of Prussia, Pennsylvania 19406
Re:Universal Health Realty Income Trust
Registration Statement on Form S-3
Filed April 16, 2024
File No. 333-278730
Dear Alan B. Miller:
            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 Ruairi Regan at 202-551-3269 with any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc:       Warren J. Nimetz, Esq.

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