Correspondence 0001193125-23-136902 from SONIDA SENIOR LIVING, INC. (SNDA)
SONIDA SENIOR LIVING, INC.
Date: May 5, 2023 · CIK: 0001043000 · Accession: 0001193125-23-136902
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File numbers found in text: 333-271545
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CORRESP 1 filename1.htm CORRESP SONIDA SENIOR LIVING, INC. May 5, 2023 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Re: Sonida Senior Living, Inc. Registration Statement on Form S-3 (File No. 333-271545) Request for Acceleration of Effectiveness Ladies and Gentlemen: Sonida Senior Living, Inc. (the “Company”) hereby respectfully requests that the effective date of the above referenced Registration Statement be accelerated to 3:30 p.m., Central Time, on Tuesday, May 9, 2023, or as soon as practicable thereafter. Please notify Paul S. Conneely of Norton Rose Fulbright US LLP, counsel to the Company, at (214) 855-7478 upon the effectiveness of the Registration Statement or if you have any questions regarding this request. Very truly yours, SONIDA SENIOR LIVING, INC. By: /s/ David R. Brickman Name: David R. Brickman Title: Senior Vice President, General Counsel and Secretary