SEC Comment Letter 0000000000-23-003655 to Fresenius Medical Care AG & Co. KGaA (FMS, FMCQF) (CIK 0001333141) (FMS)

Fresenius Medical Care AG & Co. KGaA (FMS, FMCQF) (CIK 0001333141)
Date: April 12, 2023 · CIK: 0001333141 · Accession: 0000000000-23-003655

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AI Filing Summary & Sentiment

File numbers found in text: 333-271081

Date

April 12, 2023

Author

Not clearly detected

Form

UPLOAD

Company

Fresenius Medical Care AG & Co. KGaA (FMS, FMCQF) (CIK 0001333141)

Letter

United States securities and exchange commission logo April 12, 2023 Helen Giza Chair of the GP Management Board Fresenius Medical Care AG & Co. KGaA Else-Kröner-Strae 1 61352 Bad Homburg v.d. Höhe, Germany Re:Fresenius Medical Care AG & Co. KGaA Registration Statement on Form S-4 Filed April 3, 2023 File No. 333-271081 Dear Helen Giza: 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 Abby Adams at (202) 551-6902 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc: Thomas J. Rice, Esq.

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United States securities and exchange commission logo
April 12, 2023
Helen Giza
Chair of the GP Management Board
Fresenius Medical Care AG & Co. KGaA
Else-Kröner-Strae 1
61352 Bad Homburg v.d. Höhe, Germany
Re:Fresenius Medical Care AG & Co. KGaA
Registration Statement on Form S-4
Filed April 3, 2023
File No. 333-271081
Dear Helen Giza:
            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 Abby Adams at (202) 551-6902 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc:       Thomas J. Rice, Esq.

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