SEC Comment Letter for Concord Medical Services Holdings (CCM) — Jan 11, 2016
Concord Medical Services Holdings Ltd
Date: Jan. 11, 2016 · CIK: 0001472072 · Accession: 0000000000-16-060962
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Mail Stop 3720 January 11, 2016 Mr. Jianyu Yang Chief Executive Officer Concord Medical Services Holdings Limited 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 Holdings Limited Form 20 -F for Fiscal Year Ended December 31, 2014 Filed April 27, 2015 File No. 1 -34563 Dear Mr. Yang : We have completed our review of your filing . 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 filing 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 filing to be certain that the filin g includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Terry French for Larry Spirgel Assistant Director AD Office 11 – Telecommunications