CORRESP Filing
SONIDA SENIOR LIVING, INC.
Date: Jan. 2, 2026 · CIK: 0001043000 · Accession: 0001193125-26-000350
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-292187
Letter
Re: Sonida Senior Living, Inc. Registration Statement on Form S-4 File No. 333-292187 Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Sonida Senior Living, Inc. (the “ Company ”) hereby requests acceleration of the effective date of the above referenced Registration Statement on Form S-4 to 9:00 a.m., Eastern Time, on January 6, 2025, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Fried, Frank, Harris, Shriver & Jacobson LLP request by telephone that such Registration Statement be declared effective. Please contact Philip Richter, Esq. of Fried, Frank, Harris, Shriver & Jacobson LLP at (212) 859-8763 or by email at Philip.Richter@friedfrank.com or Erica Jaffe, Esq. of Fried, Frank, Harris, Shriver & Jacobson LLP at (212) 859-8442 or by email at Erica.Jaffe@friedfrank.com, as soon as the registration statement has been declared effective, or if you have any other questions or concerns regarding this matter.
Acceleration Request
SONIDA SENIOR LIVING, INC. 14755 Preston Rd, Ste 810 Dallas, TX 75254 January 2, 2026 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549
Sincerely,
SONIDA SENIOR LIVING, INC.
Show Raw Text
CORRESP 1 filename1.htm Acceleration Request SONIDA SENIOR LIVING, INC. 14755 Preston Rd, Ste 810 Dallas, TX 75254 January 2, 2026 VIA EDGAR United States 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-4 File No. 333-292187 Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Sonida Senior Living, Inc. (the “ Company ”) hereby requests acceleration of the effective date of the above referenced Registration Statement on Form S-4 to 9:00 a.m., Eastern Time, on January 6, 2025, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Fried, Frank, Harris, Shriver & Jacobson LLP request by telephone that such Registration Statement be declared effective. Please contact Philip Richter, Esq. of Fried, Frank, Harris, Shriver & Jacobson LLP at (212) 859-8763 or by email at Philip.Richter@friedfrank.com or Erica Jaffe, Esq. of Fried, Frank, Harris, Shriver & Jacobson LLP at (212) 859-8442 or by email at Erica.Jaffe@friedfrank.com, as soon as the registration statement has been declared effective, or if you have any other questions or concerns regarding this matter. Sincerely, SONIDA SENIOR LIVING, INC. /s/ Tabitha T. Bailey Tabitha T. Bailey Senior Vice President and Chief Legal Officer cc: Edward A. Deibert, Esq., Arnold & Porter Kaye Scholer LLP Therese Fox, Esq., Arnold & Porter Kaye Scholer LLP Brady Randall, Esq., Arnold & Porter Kaye Scholer LLP