SEC Comment Letter for U S PHYSICAL THERAPY (USPH) — Sep 29, 2021
U S PHYSICAL THERAPY INC /NV (USPH) (CIK 0000885978)
Date: Sept. 29, 2021 · CIK: 0000885978 · Accession: 0000000000-21-011805
AI Filing Summary & Sentiment
File numbers found in text: 001-11151
Letter
United States securities and exchange commission logo September 29, 2021 Carey Hendrickson Chief Financial Officer U.S. Physical Therapy, Inc. 1300 West Sam Houston Parkway South, Suite 300 Houston, TX 77042 Re:U.S. Physical Therapy, Inc. Form 10-K for the Fiscal Year Ended December 31, 2020 Filed March 1, 2021 File No. 001-11151 Dear Mr. Hendrickson: We have completed our review of your filing. 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 cc: Rick Binstein
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United States securities and exchange commission logo
September 29, 2021
Carey Hendrickson
Chief Financial Officer
U.S. Physical Therapy, Inc.
1300 West Sam Houston Parkway South, Suite 300
Houston, TX 77042
Re:U.S. Physical Therapy, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2020
Filed March 1, 2021
File No. 001-11151
Dear Mr. Hendrickson:
We have completed our review of your filing. 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
cc: Rick Binstein