SEC Company Response from DAVITA INC. (DVA) (CIK 0000927066) (DVA) — Sep 26, 2012
DAVITA INC. (DVA) (CIK 0000927066)
Date: Sept. 26, 2012 · CIK: 0000927066 · Accession: 0001193125-12-405056
AI Filing Summary & Sentiment
File numbers found in text: 333-182572
Letter
Acceleration Request
September 26, 2012
VIA EDGAR AND FACSIMILE
Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
Attention:
Mr. John Reynolds and Mr. Jay Williamson
Re:
DaVita Inc.
Amended Registration Statement on Form S-4
Filed September 18, 2012
File No. 333-182572
Mr. Reynolds and Mr. Williamson:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, DaVita Inc. (the “Company”) hereby respectfully requests that acceleration of effectiveness of the above-referenced registration statement be granted at 10:00 a.m. Eastern Time, on September 27, 2012, or as soon as practicable thereafter. The Company also requests that the Commission confirm such effective date and time in writing.
In connection with this request for acceleration, the Company acknowledges that:
•
should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
•
the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filings; and
•
the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
* * *
Very truly yours,
/s/ Kim M. Rivera
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CORRESP 1 filename1.htm Acceleration Request September 26, 2012 VIA EDGAR AND FACSIMILE Securities and Exchange Commission Division of Corporation Finance 100 F. Street, N.E. Washington, D.C. 20549 Attention: Mr. John Reynolds and Mr. Jay Williamson Re: DaVita Inc. Amended Registration Statement on Form S-4 Filed September 18, 2012 File No. 333-182572 Mr. Reynolds and Mr. Williamson: Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, DaVita Inc. (the “Company”) hereby respectfully requests that acceleration of effectiveness of the above-referenced registration statement be granted at 10:00 a.m. Eastern Time, on September 27, 2012, or as soon as practicable thereafter. The Company also requests that the Commission confirm such effective date and time in writing. In connection with this request for acceleration, the Company acknowledges that: • should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; • the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filings; and • the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. * * * Very truly yours, /s/ Kim M. Rivera Kim M. Rivera Chief Legal Officer Cc: David P. Slotkin Spencer D. Klein Robert E. Denham Mark H. Kim