SEC Comment Letter for DAVITA INC. (DVA) (CIK 0000927066) (DVA) — May 9, 2012
DAVITA INC. (DVA) (CIK 0000927066)
Date: May 9, 2012 · CIK: 0000927066 · Accession: 0000000000-12-024074
AI Filing Summary & Sentiment
Letter
May 7, 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 Fiscal Year Ended December 31, 2011 Filed February 24, 2012 File No. 001 -14106
Dear Mr. Thiry:
We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with re spect to the company or 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. We urge all persons who are responsible for t he accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/Tia L. Jenkins
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May 7, 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 Fiscal Year Ended December 31, 2011 Filed February 24, 2012 File No. 001 -14106 Dear Mr. Thiry: We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with re spect to the company or 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. We urge all persons who are responsible for t he accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/Tia L. Jenkins Tia L. Jenkins Senior Assistant Chief Accountant Office of Beverages, Apparel and Mining