SEC Comment Letter for SONIDA SENIOR LIVING, INC. (SNDA) (CIK 0001043000) (SNDA) — Dec 23, 2013
SONIDA SENIOR LIVING, INC. (SNDA) (CIK 0001043000)
Date: Dec. 23, 2013 · CIK: 0001043000 · Accession: 0000000000-13-069793
AI Filing Summary & Sentiment
Reasoning
Letter
December 23, 2013 Via E -mail Mr. Ralph A. Beattie Executive Vice President and Chief Financial Officer Capital Senior Living Corporation 14160 Dallas Parkway, Suite 300 Dallas, TX 75254
Re: Capital Senior Living Corporation Form 10 -K for the Year Ended December 31, 2012 Filed March 8, 2013 Form 8 -K dated November 4, 2013 Filed November 4, 2013 File No. 1-13445
Dear Mr. Beattie :
We have completed our review of your filing s. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing 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. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Terry French for
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December 23, 2013 Via E -mail Mr. Ralph A. Beattie Executive Vice President and Chief Financial Officer Capital Senior Living Corporation 14160 Dallas Parkway, Suite 300 Dallas, TX 75254 Re: Capital Senior Living Corporation Form 10 -K for the Year Ended December 31, 2012 Filed March 8, 2013 Form 8 -K dated November 4, 2013 Filed November 4, 2013 File No. 1-13445 Dear Mr. Beattie : We have completed our review of your filing s. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing 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. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Terry French for Larry Spir gel Assistant Director