SEC Comment Letter for DAVITA INC. (DVA) (CIK 0000927066) (DVA) — Mar 17, 2006
DAVITA INC. (DVA) (CIK 0000927066)
Date: March 17, 2006 · CIK: 0000927066 · Accession: 0000000000-06-013130
AI Filing Summary & Sentiment
File numbers found in text: 001-14106
Letter
Via Facsimile and U.S. Mail Mail Stop 6010 March 20, 2006 Mr. Kent Thiry Chief Executive Officer and Chairman of the Board DaVita, Inc. 601 Hawaii Street El Segundo, CA 90245
Re: DaVita, Inc. Form 10-K for the Fiscal Year Ended December 31, 2004 Filed March 3, 2005 Form 8-K/A filed December 1, 2005 File No. 001-14106
Dear Mr. Thiry:
We have completed our review of the above filings and have no further comment at this time.
S i n c e r e l y ,
Jim Atkinson Accounting Branch Chief
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Via Facsimile and U.S. Mail
Mail Stop 6010
March 20, 2006
Mr. Kent Thiry
Chief Executive Officer and
Chairman of the Board
DaVita, Inc.
601 Hawaii Street
El Segundo, CA 90245
Re: DaVita, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2004
Filed March 3, 2005
Form 8-K/A filed December 1, 2005
File No. 001-14106
Dear Mr. Thiry:
We have completed our review of the above filings and have no further comment
at this time.
S i n c e r e l y ,
Jim Atkinson
Accounting Branch Chief