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Correspondence 0001193125-24-185915 from SONIDA SENIOR LIVING, INC. (SNDA)

SONIDA SENIOR LIVING, INC.
Date: July 26, 2024 · CIK: 0001043000 · Accession: 0001193125-24-185915

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File numbers found in text: 333-280906

Date
July 26, 2024
Author
David R. Brickman
Form
CORRESP
Company
SONIDA SENIOR LIVING, INC.

Letter

Re: Sonida Senior Living, Inc.

SONIDA SENIOR LIVING, INC.

July 26, 2024

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C.

Registration Statement on Form S-3 (File No. 333-280906)

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 July 30, 2024, 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.

 July 26, 2024

 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. 333-280906)

 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 July 30, 2024, 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