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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

Date
May 5, 2023
Author
David R. Brickman
Form
CORRESP
Company
SONIDA SENIOR LIVING, INC.

Letter

Re: Sonida Senior Living, Inc.

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

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.

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CORRESP
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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