SEC Comment Letter for SONIDA SENIOR LIVING, INC. (SNDA) (CIK 0001043000) (SNDA) — Nov 19, 2010

SONIDA SENIOR LIVING, INC. (SNDA) (CIK 0001043000)
Date: Nov. 19, 2010 · CIK: 0001043000 · Accession: 0000000000-10-069437

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File numbers found in text: 001-13445

Date

November 19, 2010

Author

Larry Spirgel

Form

UPLOAD

Company

SONIDA SENIOR LIVING, INC. (SNDA) (CIK 0001043000)

Letter

November 19, 2010 Mr. Lawrence A. Cohen Vice Chairman of the Board and Chief Executive Officer Capital Senior Living Corporation 14160 Dallas Parkway, Suite 300 Dallas, Texas 75254 RE: Capital Senior Living Corporation Form 10-K for the year ended December 31, 2009 Filed March 11, 2010 File No. 001-13445 Dear Mr. Cohen: We have completed our review of your Form 10-K and have no further comments at this time.

Sincerely,
Larry Spirgel
A s s i s t a n t D i r e c t o r

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November 19, 2010
 Mr. Lawrence A. Cohen Vice Chairman of the Board and Chief Executive Officer Capital Senior Living Corporation    14160 Dallas Parkway, Suite 300 Dallas, Texas  75254
RE: Capital Senior Living Corporation
Form 10-K for the year ended December 31, 2009
  Filed March 11, 2010   File No. 001-13445
Dear Mr. Cohen:
 We have completed our review of your Form 10-K and have no further comments at this
time.

Sincerely,

Larry Spirgel
         A s s i s t a n t  D i r e c t o r

 cc: David R. Brickman  Via Facsimile: (972) 340-2666

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