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                                                                                                                     March 30, 2010
 Kent J. Thiry, Chief Executive Officer DaVita Inc. 601 Hawaii Street El Segundo, California  90245       RE:  DaVita Inc.
            Annual Report on Form 10-K FYE December 31, 2009             Filed February 25, 2010             File No. 1-14106
Dear Mr. Thiry:

We have reviewed your filing and have th e following comment.  As indicated, we
think you should respond to this comment in your next periodic re port.  If you disagree,
we will consider your explanation as to why our comment is inapplicable.  Please be as detailed as necessary in your explanation.  In some of our comments, we may ask you to
provide us with information so we may better understand your disclosure.  After
reviewing this information, we may raise additional comments.
  Please understand that the purpose of our re view process is to assist you in your
compliance with the applicable disclosure requirements and to enhance the overall disclosure in your filing.  We look forward to  working with you in these respects.  We
welcome any questions you may have about our comments or any other aspect of our review.  Feel free to call us at the telephone numbers listed at the end of this letter.

Exhibits

We note that exhibits 10.14 and 10.29 to the Fo rm 10-K do not have some or all of the
schedules, attachments, or exhibits as listed in  the exhibit itself.   In your next periodic
report , please file these exhi bits in their entirety as required by Item 601(b)(10) of
Regulation S-K or advise.    Closing Comments

 As appropriate, please respond to this co mment within 10 business days or tell us
when you will provide us with a response.  Please understand that we may have additional comments after reviewin g your response to our comment.

Kent J. Thiry
DaVita Inc. March 30, 2010 Page 2    We urge all persons who are responsi ble for the accuracy an d adequacy of the
disclosure in the filing to be certain that the filing includes all in formation required under
the Securities Exchange Act of 1934 and th at they have provided all information
investors require for an informed invest ment decision.  Since the company and its
management are in possession of all facts re lating to a company’s disclosure, they are
responsible for the accuracy and adequacy of the disclosures they have made.
  In connection with responding to our comments, please provide, in writing, a statement from the company acknowledging that:  ‚ the company is responsible for the adequacy  and accuracy of the disclosure in the
filing;
‚ staff comments or changes to disclosure  in response to staff comments do not
foreclose the Commission from taking any action with respect to the filing; and
‚ the company may not assert staff comments as a defense in any proceeding initiated
by the Commission or any person under the federal securities laws of the United States.

In addition, please be advise d that the Division of Enfo rcement has access to all
information you provide to the staff of the Divi sion of Corporation Fi nance in our review
of your filing or in response to our comments on your filing.     Please contact Janice McGuirk, examiner, at (202) 551-3395 or Pam Howell, legal reviewer, at (202) 551-3357 with any questions.

Sincerely,
              John Reynolds,
Assistant Director
  cc:   via fax (310) 536-2675