SEC Company Response from SELECT MEDICAL CORP (CIK 0001035688) — Dec 21, 2004
SELECT MEDICAL CORP (CIK 0001035688)
Date: Dec. 21, 2004 · CIK: 0001035688 · Accession: 0000893220-04-002705
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CORRESP
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corresp
Select Medical Letterhead
December 21, 2004
Jeffrey Riedler
Assistant Director
Division of Corporate Finance
Securities and Exchange Commission
Washington D.C. 20549
Dear Mr. Riedler:
In connection with the filing of Amendment No.1 to Schedule 14A and Amendment No.1 to Schedule
13E-3, file number 1-31441, both filed on the date hereof (the “Filings”), Select Medical
Corporation (“the Company”) hereby acknowledges that
•
the Company is responsible for the adequacy and accuracy of the disclosures contained
in the Filings;
•
staff comments or changes to disclosure in response to staff comments do not foreclose
the Commission from taking any action with respect to the Filings; 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.
Sincerely,
SELECT MEDICAL CORPORATION
By:
/s/ Michael E. Tarvin
Name:
Michael E. Tarvin, Esq.
Title:
Senior Vice President