SEC Company Response from COVENTRY HEALTH CARE INC (CIK 0001054833) — Mar 8, 2005
COVENTRY HEALTH CARE INC (CIK 0001054833)
Date: March 8, 2005 · CIK: 0001054833 · Accession: 0000950144-05-002230
AI Filing Summary & Sentiment
File numbers found in text: 333-123014
Letter
Via EDGAR and Facsimile (202) 942-9533 Division of Corporation Finance Securities and Exchange Commission Re: Coventry Health Care, Inc. (the “Registrant”) Registration Statement on Form S-4, As Amended Commission File No. 333-123014 (the “Registration Statement”)
Dear Mr. Lee:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the undersigned, on behalf of the Registrant, requests acceleration of the effective date of the Registration Statement, to 10:00 a.m., EST, on Wednesday, March 9, 2005, or as soon as practicable thereafter.
The disclosure in the referenced filing is the responsibility of the Registrant. The Registrant represents to the Commission that should the Commission, or the staff acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing, and the Registrant represents that it will not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
The Registrant further acknowledges that the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosures in the filing.
Sincerely,
/s/ Dale B. Wolf
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CORRESP
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[Coventry Health Care, Inc. Letterhead]
March 8, 2005
Via EDGAR and Facsimile (202) 942-9533
Mr. Albert C. Lee
Division of Corporation Finance
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re:
Coventry Health Care, Inc. (the “Registrant”)
Registration Statement on Form S-4, As Amended
Commission File No. 333-123014 (the “Registration Statement”)
Dear Mr. Lee:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the
undersigned, on behalf of the Registrant, requests acceleration of the effective date of the
Registration Statement, to 10:00 a.m., EST, on Wednesday, March 9, 2005, or as soon as practicable
thereafter.
The disclosure in the referenced filing is the responsibility of the Registrant. The
Registrant represents to the Commission that should the Commission, or the staff acting pursuant to
delegated authority, declare the filing effective, it does not foreclose the Commission from taking
any action with respect to the filing, and the Registrant represents that it will not assert this
action as a defense in any proceeding initiated by the Commission or any person under the federal
securities laws of the United States.
The Registrant further acknowledges that the action of the Commission or the staff, acting
pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant
from its full responsibility for the adequacy and accuracy of the disclosures in the filing.
Sincerely,
/s/ Dale B. Wolf
Dale B. Wolf
Chief Executive Officer