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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

AI Filing Summary & Sentiment

Date
December 21, 2004
Author
By
Form
CORRESP
Company
SELECT MEDICAL CORP (CIK 0001035688)

Letter

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

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CORRESP
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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