SEC Comment Letter for DAVITA INC. (DVA) (CIK 0000927066) (DVA) — Jun 3, 2010

DAVITA INC. (DVA) (CIK 0000927066)
Date: June 3, 2010 · CIK: 0000927066 · Accession: 0000000000-10-031007

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AI Filing Summary & Sentiment

Date

June 3, 2010

Author

Not clearly detected

Form

UPLOAD

Company

DAVITA INC. (DVA) (CIK 0000927066)

Letter

Mail Stop 3561 June 3, 2010 Kent J. Thiry, Chief Executive Officer DaVita Inc. 601 Hawaii Street El Segundo, California 90245 RE: DaVita Inc. Form 10-K FYE December 31, 2009 Filed April 28, 2010 File No. 1-14106

Dear Mr. Thiry: We have completed our review of your filing and have no further comments at this time. S i n c e r e l y ,

John Reynolds, Assistant Director

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Mail Stop 3561

                                                                                                           June 3, 2010  Kent J. Thiry, Chief Executive Officer DaVita Inc. 601 Hawaii Street El Segundo, California  90245       RE:  DaVita Inc.
             Form 10-K FYE December 31, 2009
             Filed April 28, 2010              File No. 1-14106

Dear Mr. Thiry:
       We have completed our review of your filing and have no further comments at this time.
          S i n c e r e l y ,

                                                                                                 John Reynolds,                                                                                                 Assistant Director

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