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SEC Comment Letter 0000000000-24-008481 to SONIDA SENIOR LIVING, INC. (SNDA)

SONIDA SENIOR LIVING, INC.
Date: July 26, 2024 · CIK: 0001043000 · Accession: 0000000000-24-008481

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File numbers found in text: 333-280906

Date
July 26, 2024
Author
Nicholas O'Leary
Form
UPLOAD
Company
SONIDA SENIOR LIVING, INC.

Letter

July 26, 2024 Brandon Ribar President and Chief Executive Officer Sonida Senior Living, Inc. 14755 Preston Road, Suite 810 Dallas, TX 75254 Re:Sonida Senior Living, Inc. Registration Statement on Form S-3 Filed July 19, 2024 File No. 333-280906 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.

Show Raw Text
July 26, 2024
Brandon Ribar
President and Chief Executive Officer
Sonida Senior Living, Inc.
14755 Preston Road, Suite 810
Dallas, TX 75254
Re:Sonida Senior Living, Inc.
Registration Statement on Form S-3
Filed July 19, 2024
File No. 333-280906
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.