SEC Comment Letter for Performant Financial Corp (PFMT) (CIK 0001550695) — Jan 6, 2020
Performant Financial Corp (PFMT) (CIK 0001550695)
Date: Jan. 6, 2020 · CIK: 0001550695 · Accession: 0000000000-20-000098
AI Filing Summary & Sentiment
File numbers found in text: 001-35628
Letter
January 6, 2020 Ian Johnston Chief Accounting Officer Performant Financial Corp 333 North Canyons Parkway Livermore, CA 94551 Re:Performant Financial Corp Form 10-K for Fiscal Year Ended December 31, 2018 Filed April 1, 2019 File No. 001-35628 Dear Mr. Johnston: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Trade & Services
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January 6, 2020
Ian Johnston
Chief Accounting Officer
Performant Financial Corp
333 North Canyons Parkway
Livermore, CA 94551
Re:Performant Financial Corp
Form 10-K for Fiscal Year Ended December 31, 2018
Filed April 1, 2019
File No. 001-35628
Dear Mr. Johnston:
We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Trade & Services