SEC Comment Letter for Concord Medical Services Holdings (CCM) — Feb 8, 2013
Concord Medical Services Holdings Ltd
Date: Feb. 8, 2013 · CIK: 0001472072 · Accession: 0000000000-13-007575
AI Filing Summary & Sentiment
File numbers found in text: 001-34563
Letter
February 8 , 2013 Via E -mail Mr. Adam Jigang Sun Chief Financial Officer Concord Medical Services Holding 18/F, Tower A, Global Trade Center 36 North Third Ring Road East, Dongcheng District Beijing 100013 People’s Republic of China
Re: Concord Medical Services Holding Form 20-F for the Fiscal Year Ended December 31, 2011 Filed April 25 , 2012 File No. 001-34563
Dear Mr. Sun :
We have completed our review of your filings. We remind you that our comments or changes to disclosure in response to our comments do not foreclose 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 initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filings to be certai n that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require .
Sincerely,
Gus Rodriguez
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February 8 , 2013 Via E -mail Mr. Adam Jigang Sun Chief Financial Officer Concord Medical Services Holding 18/F, Tower A, Global Trade Center 36 North Third Ring Road East, Dongcheng District Beijing 100013 People’s Republic of China Re: Concord Medical Services Holding Form 20-F for the Fiscal Year Ended December 31, 2011 Filed April 25 , 2012 File No. 001-34563 Dear Mr. Sun : We have completed our review of your filings. We remind you that our comments or changes to disclosure in response to our comments do not foreclose 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 initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filings to be certai n that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require . Sincerely, Gus Rodriguez Gus Rodriguez Accounting Branch Chief