SEC Comment Letter for DAVITA INC. (DVA) (CIK 0000927066) (DVA) — Jan 18, 2012

DAVITA INC. (DVA) (CIK 0000927066)
Date: Jan. 18, 2012 · CIK: 0000927066 · Accession: 0000000000-12-002721

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AI Filing Summary & Sentiment

File numbers found in text: 001-14106

Date

January 18, 2012

Author

Not clearly detected

Form

UPLOAD

Company

DAVITA INC. (DVA) (CIK 0000927066)

Letter

January 18, 2012 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 File No. 001-14106

Dear Mr. Thiry: We have completed our review of your f ilings. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require. S i n c e r e l y , / s / P a m e l a H o w e l l f o r John Reynolds Assistant Director

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January 18, 2012
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
  File No. 001-14106

Dear Mr. Thiry:
We have completed our review of your f ilings.  We remind you that our comments or
changes to disclosure in res ponse to our comments do not for eclose the Commission from taking
any action with respect to the company or the filings and the company may not assert staff
comments as a defense in any proceeding ini tiated by the Commission or any person under the
federal securities laws of the United States.  We urge all pers ons who are responsible for the
accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include the
information the Securities Exchange Act of 1934 and all applicable rules require.
         S i n c e r e l y ,                   / s /  P a m e l a  H o w e l l          f o r           John Reynolds
Assistant Director

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