SEC Comment Letter for SONIDA SENIOR LIVING, INC. (SNDA) (CIK 0001043000) (SNDA) — Feb 16, 2017
SONIDA SENIOR LIVING, INC. (SNDA) (CIK 0001043000)
Date: Feb. 16, 2017 · CIK: 0001043000 · Accession: 0000000000-17-005567
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Mail Stop 3720 February 1 6, 2017 Carey P. Hendrickson Senior 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 Fiscal Year Ended December 31, 2015 Filed February 26, 2016 File No. 1-13445 Dear Mr. Hendrickson : We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of the ir disclosure s, notwithstanding any review, comments, action or absence of action by the staff . Sincerely, /s/ Terry French for Larry Spirgel Assistant Director AD Office 11 – Telecommunica tions