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SEC Company Response from SONIDA SENIOR LIVING, INC. (SNDA) (CIK 0001043000) (SNDA) — Jan 5, 2017

SONIDA SENIOR LIVING, INC. (SNDA) (CIK 0001043000)
Date: Jan. 5, 2017 · CIK: 0001043000 · Accession: 0000950142-17-000059

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Referenced dates: December 22, 2016

Date
January 5, 2017
Author
/s/ CAREY P. HENDRICKSON
Form
CORRESP
Company
SONIDA SENIOR LIVING, INC. (SNDA) (CIK 0001043000)

Letter

VIA EDGAR Division of Corporation Finance Securities and Exchange Commission Capital Senior Living Corporation Form 8-K Filed August 2, 2016 File No: 1-13445

Dear Mr. Spirgel:

Capital Senior Living Corporation (the “Company”) hereby acknowledges receipt of the comment letter dated December 22, 2016 (the “Comment Letter”) from the staff (the “Staff’”) of the Securities and Exchange Commission concerning the above-captioned Form 8-K.

The Company respectfully requests an extended period of time to respond to the Staff’s Comment Letter due to the holidays and the coordination of the preparation and review of the response to your questions by the Company’s advisers. As discussed with the Staff by representatives of the Company, the Company intends to file its written response to the Staff’s Comment Letter no later than January 18, 2017. Please do not hesitate to contact me at (972) 770-5600 with any questions or concerns.

Sincerely,
/s/ CAREY P. HENDRICKSON

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CORRESP
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DISCOVER the difference

January 5, 2017

VIA EDGAR

Mr. Larry Spirgel

Assistant Director

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re:

Capital Senior Living Corporation

Form 8-K

Filed August 2, 2016

File No: 1-13445

                    Dear Mr. Spirgel:

Capital Senior Living Corporation (the “Company”) hereby acknowledges receipt of the comment letter dated December 22, 2016 (the “Comment Letter”) from the staff (the “Staff’”) of the Securities and Exchange Commission concerning the above-captioned Form 8-K.

The Company respectfully requests an extended period of time to respond to the Staff’s Comment Letter due to the holidays and the coordination of the preparation and review of the response to your questions by the Company’s advisers. As discussed with the Staff by representatives of the Company, the Company intends to file its written response to the Staff’s Comment Letter no later than January 18, 2017. Please do not hesitate to contact me at (972) 770-5600 with any questions or concerns.

Sincerely,

/s/ CAREY  P. HENDRICKSON

Carey P. Hendrickson

Senior Vice President and

Chief Financial Officer

Capital Senior Living Corporation

cc:

Claire DeLabar, Staff Accountant

Terry French, Accountant Branch Chief

Courtney Lindsay II, Staff Attorney

John Kennedy

      Paul, Weiss, Rifkind, Wharton & Garrison LLP