SEC Comment Letter for DAVITA INC. (DVA) (CIK 0000927066) (DVA) — May 5, 2011
DAVITA INC. (DVA) (CIK 0000927066)
Date: May 5, 2011 · CIK: 0000927066 · Accession: 0000000000-11-028189
AI Filing Summary & Sentiment
Referenced dates: March 25, 2011
Letter
May 5, 2011 Via E-mail Kent J. Thiry, Chief Executive Officer DaVita Inc. 1551 Wewatta Street Denver, Colorado 80202 RE: DaVita Inc. Form 10-K for Fiscal Year Ended December 31, 2010 Filed February 25, 2011 File No. 1-14106
Dear Mr. Thiry: We have reviewed your response filed April 8, 2011 and have the following comment. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter within te n business days by providing the requested information, or by advising us when you will provide the requested response. If you do not believe our comments apply to your facts and circumstances, please tell us why in your response. After reviewing the information you provide in response to this comment, we may have additional comments. Exhibit Index
1. We reissue comment two of our letter dated March 25, 2011. We note that Exhibit 10.62 is missing exhibits and/or schedules. Plea se confirm you will f ile this exhibit in its entirety with your next periodic report. This would include filing the Perfection Certificate as delivered at closing, rather th an the form of the cer tificate. We also note that we are unable to locate other schedules, exhibits and/or attachments referenced in the Exhibit, in addition to Schedule 7.2(b).
Please contact Janice McGuirk, examiner at (202) 551-3395 or Pam Howell, legal reviewer at (202) 551-3357 with any questions.
Sincerely,
/s/ Pamela Howell for John Reynolds,
Assistant Director
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May 5, 2011
Via E-mail
Kent J. Thiry, Chief Executive Officer DaVita Inc. 1551 Wewatta Street Denver, Colorado 80202 RE: DaVita Inc.
Form 10-K for Fiscal Year Ended December 31, 2010
Filed February 25, 2011 File No. 1-14106
Dear Mr. Thiry:
We have reviewed your response filed April 8, 2011 and have the following
comment. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure.
Please respond to this letter within te n business days by providing the requested
information, or by advising us when you will provide the requested response. If you do not believe our comments apply to your facts and circumstances, please tell us why in your
response.
After reviewing the information you provide in response to this comment, we may
have additional comments.
Exhibit Index
1. We reissue comment two of our letter dated March 25, 2011. We note that Exhibit
10.62 is missing exhibits and/or schedules. Plea se confirm you will f ile this exhibit in
its entirety with your next periodic report. This would include filing the Perfection
Certificate as delivered at closing, rather th an the form of the cer tificate. We also
note that we are unable to locate other schedules, exhibits and/or attachments
referenced in the Exhibit, in addition to Schedule 7.2(b).
Please contact Janice McGuirk, examiner at (202) 551-3395 or Pam Howell,
legal reviewer at (202) 551-3357 with any questions.
Sincerely,
/s/ Pamela Howell for John Reynolds,
Assistant Director