SEC Comment Letter for DAVITA INC. (DVA) (CIK 0000927066) (DVA) — May 31, 2017
DAVITA INC. (DVA) (CIK 0000927066)
Date: May 31, 2017 · CIK: 0000927066 · Accession: 0000000000-17-018968
AI Filing Summary & Sentiment
Letter
Mail Stop 3561 May 31 , 2017 Via E -Mail Mr. Joel Ackerman Chief Financial Officer DaV ita Inc. 2000 16th St. Denver, CO 80202
Re: DaV ita Inc. Form 10 -K for the Fiscal Year Ended December 31 , 2016 Filed February 24, 2017 File No . 001 -14106
Dear Mr. Ackerman :
We have comp leted our review of your filing . We remind you that the company and its management are responsible for the accuracy and adequacy of the ir disclosure s, notwithstanding any review, comments, action or absence of action by the staff .
Sincerely,
/s/Craig Arakawa
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Mail Stop 3561 May 31 , 2017 Via E -Mail Mr. Joel Ackerman Chief Financial Officer DaV ita Inc. 2000 16th St. Denver, CO 80202 Re: DaV ita Inc. Form 10 -K for the Fiscal Year Ended December 31 , 2016 Filed February 24, 2017 File No . 001 -14106 Dear Mr. Ackerman : We have comp leted our review of your filing . We remind you that the company and its management are responsible for the accuracy and adequacy of the ir disclosure s, notwithstanding any review, comments, action or absence of action by the staff . Sincerely, /s/Craig Arakawa Craig Arakawa Accounting Branch Chief Office of Beverages, Apparel and Mining