SEC Comment Letter for AMEDISYS INC (AMED) (CIK 0000896262) — Nov 20, 2020
AMEDISYS INC (AMED) (CIK 0000896262)
Date: Nov. 20, 2020 · CIK: 0000896262 · Accession: 0000000000-20-011116
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File numbers found in text: 000-24260
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United States securities and exchange commission logo
November 19, 2020
Scott G. Ginn
Chief Financial Officer
Amedisys, Inc.
3854 American Way, Suite A
Baton Rouge, LA 70816
Re:Amedisys, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2019
Filed February 19, 2020
Definitive Proxy Statement on Schedule 14A
Filed April 26, 2020
File No. 000-24260
Dear Mr. Ginn:
We have reviewed your filing and have the following comment. 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 the comment, we may have additional comments.
Form 10-K for the Fiscal Year Ended December 31, 2019
Definitive Proxy Statement on Schedule 14A
Proposal 1--Election of Directors
Board Member Qualifications; Diversity, page 9
1.The heading to this section includes diversity; however, there is no explicit discussion of
whether or how the Board considers diversity in identifying director nominees. To the
extent the Board considers diversity, in future filings so state and disclose the
consideration given. Refer to Items 401(e) and 407(c)(2)(vi) of Regulation S-K.
FirstName LastNameScott G. Ginn
Comapany NameAmedisys, Inc.
November 19, 2020 Page 2
FirstName LastName
Scott G. Ginn
Amedisys, Inc.
November 19, 2020
Page 2
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.
You may contact Tracie Mariner at (202) 551-3744 or Terence O'Brien at (202) 551-
3355 if you have questions regarding the financial statements and related matters. Please contact
Abby Adams at (202) 551-6902 or Celeste Murphy at (202) 551-3257 with any other questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Lori B. Metrock, Esq.