SEC Comment Letter for AlerisLife Inc. (CIK 0001159281) — Jul 28, 2021
AlerisLife Inc. (CIK 0001159281)
Date: July 28, 2021 · CIK: 0001159281 · Accession: 0000000000-21-009255
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File numbers found in text: 333-258148
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United States securities and exchange commission logo
July 28, 2021
Jeffrey C. Leer
Chief Financial Officer
Five Star Senior Living Inc.
400 Centre Street
Newton, MA 02458
Re:Five Star Senior Living Inc.
Registration Statement on Form S-3
Filed July 23, 2021
File No. 333-258148
Dear Mr. Leer:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Ada D. Sarmento at 202-551-3798 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Zachary R. Blume, Esq.