SEC Comment Letter 0000000000-23-008061 to Pediatrix Medical Group, Inc. (MD) (CIK 0000893949) (MD)
Pediatrix Medical Group, Inc. (MD) (CIK 0000893949)
Date: July 27, 2023 · CIK: 0000893949 · Accession: 0000000000-23-008061
AI Filing Summary & Sentiment
File numbers found in text: 001-12111
Letter
United States securities and exchange commission logo July 27, 2023 James D. Swift, M.D. Chief Executive Officer Pediatrix Medical Group, Inc. 1301 Concord Terrace Sunrise, FL 33323 Re:Pediatrix Medical Group, Inc. Definitive Proxy Statement on Schedule 14A Filed March 31, 2023 File No. 001-12111 Dear James D. Swift: We have limited our review of your most recent definitive proxy statement to those issues we have addressed in our comments. Please respond to these comments by confirming that you will revise your future proxy disclosures in accordance with the topics discussed below. Definitive Proxy Statement on Schedule 14A filed March 31, 2023 Pay Versus Performance, page 58 1.We note that you have included Income (Loss) from Continuing Operations in column (h) of your pay versus performance table in lieu of net income (loss) as required by Regulation S-K Item 402(v)(2)(v). Please include net income (loss), as reported in your audited GAAP financial statements, in column (h) for all years covered by the table. Refer to Regulation S-K Compliance and Disclosure Interpretations Questions 128D.08 and 128D.09. Please note that you may voluntarily provide supplemental measures of compensation or financial performance, so long as any additional disclosure is clearly identified as supplemental, not misleading, and not presented with greater prominence than the required disclosure.
FirstName LastNameJames D. Swift, M.D. Comapany NamePediatrix Medical Group, Inc. July 27, 2023 Page 2 FirstName LastName James D. Swift, M.D. Pediatrix Medical Group, Inc. July 27, 2023 Page 2 Please contact Eric Envall at 202-551-3234 or Charlie Guidry at 202-551-3621 with any questions. Sincerely, Division of Corporation Finance Disclosure Review Program
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United States securities and exchange commission logo
July 27, 2023
James D. Swift, M.D.
Chief Executive Officer
Pediatrix Medical Group, Inc.
1301 Concord Terrace
Sunrise, FL 33323
Re:Pediatrix Medical Group, Inc.
Definitive Proxy Statement on Schedule 14A
Filed March 31, 2023
File No. 001-12111
Dear James D. Swift:
We have limited our review of your most recent definitive proxy statement to those issues
we have addressed in our comments. Please respond to these comments by confirming that you
will revise your future proxy disclosures in accordance with the topics discussed below.
Definitive Proxy Statement on Schedule 14A filed March 31, 2023
Pay Versus Performance, page 58
1.We note that you have included Income (Loss) from Continuing Operations in column (h)
of your pay versus performance table in lieu of net income (loss) as required by
Regulation S-K Item 402(v)(2)(v). Please include net income (loss), as reported in your
audited GAAP financial statements, in column (h) for all years covered by the table. Refer
to Regulation S-K Compliance and Disclosure Interpretations Questions 128D.08 and
128D.09. Please note that you may voluntarily provide supplemental measures of
compensation or financial performance, so long as any additional disclosure is clearly
identified as supplemental, not misleading, and not presented with greater prominence
than the required disclosure.
FirstName LastNameJames D. Swift, M.D.
Comapany NamePediatrix Medical Group, Inc.
July 27, 2023 Page 2
FirstName LastName
James D. Swift, M.D.
Pediatrix Medical Group, Inc.
July 27, 2023
Page 2
Please contact Eric Envall at 202-551-3234 or Charlie Guidry at 202-551-3621 with any
questions.
Sincerely,
Division of Corporation Finance
Disclosure Review Program