SEC Comment Letter 0000000000-23-004667 to SONIDA SENIOR LIVING, INC. (SNDA)
SONIDA SENIOR LIVING, INC.
Date: May 4, 2023 · CIK: 0001043000 · Accession: 0000000000-23-004667
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File numbers found in text: 333-271545
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United States securities and exchange commission logo
May 4, 2023
Brandon Ribar
President and Chief Executive Officer
Sonida Senior Living, Inc.
14755 Preston Road, Suite 810
Dallas, Texas 75254
Re:Sonida Senior Living, Inc.
Registration Statement on Form S-3
Filed on May 1, 2023
File No. 333-271545
Dear Brandon Ribar:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Nicholas O'Leary at 202-551-4451 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc: Paul Conneely, Esq.