SEC Comment Letter for DAVITA INC. (DVA) (CIK 0000927066) (DVA) — Aug 1, 2011
DAVITA INC. (DVA) (CIK 0000927066)
Date: Aug. 1, 2011 · CIK: 0000927066 · Accession: 0000000000-11-046430
AI Filing Summary & Sentiment
File numbers found in text: 001-14106
Referenced dates: May 5, 2011
Letter
August 1, 2011 Via E-Mail Kent J. Thiry, Chief Executive Officer Davita, Inc. 1551 Wewatta Street Denver, CO 80202 Re: Davita, Inc. Form 10-K for the Fiscal Year Ended December 31, 2010 Filed February 25, 2011 Form 10-Q for the Fiscal Quar ter Ended March 31, 2011 Filed May 6, 2011 File No. 001-14106
Dear Mr. Thiry: We have reviewed your response and have th e following comments. 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 ten business days by amending your filing, by providing the requested information, or by advi sing us when you will provide the requested response. If you do not believe our comments apply to your fact s and circumstances or do not believe an amendment is appropriate, pl ease tell us why in your response. After reviewing any amendment to your filing and the information you provide in response to these comments, we ma y have additional comments. General
1. We note your response to comment one of our letter dated May 5, 2011, and we reissue it in part. Please amend your Form 10-Q for the fiscal quarter ended March 31, 2011 to file a complete credit agreement in its entirety, including exhibits F-1 and F-2 to Exhibit 10.1. Also, please file your actual Perfection Certificat e in its entirety with all of its schedules and/or attachments.
Kent J. Thiry Davita, Inc. Page 2 August 1, 2011 Questions may be directed to Edwin S. Kim at (202) 551-3297 or Pamela Howell, Special Counsel, at (202) 551-3357.
S i n c e r e l y , /s/ Pamela Howell for John Reynolds Assistant Director
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August 1, 2011
Via E-Mail
Kent J. Thiry, Chief Executive Officer Davita, Inc. 1551 Wewatta Street Denver, CO 80202
Re: Davita, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2010 Filed February 25, 2011 Form 10-Q for the Fiscal Quar ter Ended March 31, 2011
Filed May 6, 2011 File No. 001-14106
Dear Mr. Thiry:
We have reviewed your response and have th e following comments. 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 ten business days by amending your filing, by
providing the requested information, or by advi sing us when you will provide the requested
response. If you do not believe our comments apply to your fact s and circumstances or do not
believe an amendment is appropriate, pl ease tell us why in your response.
After reviewing any amendment to your filing and the information you provide in
response to these comments, we ma y have additional comments.
General
1. We note your response to comment one of our letter dated May 5, 2011, and we reissue it
in part. Please amend your Form 10-Q for the fiscal quarter ended March 31, 2011 to file
a complete credit agreement in its entirety, including exhibits F-1 and F-2 to Exhibit 10.1.
Also, please file your actual Perfection Certificat e in its entirety with all of its schedules
and/or attachments.
Kent J. Thiry
Davita, Inc. Page 2 August 1, 2011
Questions may be directed to Edwin S. Kim at (202) 551-3297 or Pamela Howell, Special
Counsel, at (202) 551-3357.
S i n c e r e l y ,
/s/ Pamela Howell for
John Reynolds
Assistant Director