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SEC Comment Letter for SONIDA SENIOR LIVING, INC. (SNDA) (CIK 0001043000) (SNDA) — Oct 7, 2024

SONIDA SENIOR LIVING, INC. (SNDA) (CIK 0001043000)
Date: Oct. 7, 2024 · CIK: 0001043000 · Accession: 0000000000-24-011353

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File numbers found in text: 333-282375

Date
October 7, 2024
Author
Brandon Ribar
Form
UPLOAD
Company
SONIDA SENIOR LIVING, INC. (SNDA) (CIK 0001043000)

Letter

October 7, 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 September 27, 2024 File No. 333-282375 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 Robert Augustin at 202-551-8483 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc:Paul Conneely

Show Raw Text
October 7, 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 September 27, 2024
File No. 333-282375
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 Robert Augustin at 202-551-8483 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc:Paul Conneely