SEC Comment Letter for AMN HEALTHCARE SERVICES INC (AMN) (CIK 0001142750) (AMN) — Jul 29, 2011
AMN HEALTHCARE SERVICES INC (AMN) (CIK 0001142750)
Date: July 29, 2011 · CIK: 0001142750 · Accession: 0000000000-11-046284
AI Filing Summary & Sentiment
File numbers found in text: 001-16753
Letter
July 29, 2011 Via E-mail Ms. Susan Salka Chief Executive Officer AMN Healthcare Services, Inc. 12400 High Bluff Drive, Suite 100 San Diego, CA 92130 Re: AMN Healthcare Services, Inc. Form 10-K for Fiscal Year Ended December 31, 2010 Filed March 11, 2011 File No. 001-16753
Dear Ms. Salka: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely,
/s/ John Reynolds John Reynolds Assistant Director
Show Raw Text
July 29, 2011 Via E-mail Ms. Susan Salka Chief Executive Officer AMN Healthcare Services, Inc. 12400 High Bluff Drive, Suite 100 San Diego, CA 92130 Re: AMN Healthcare Services, Inc. Form 10-K for Fiscal Year Ended December 31, 2010 Filed March 11, 2011 File No. 001-16753 Dear Ms. Salka: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ John Reynolds John Reynolds Assistant Director