SEC Comment Letter for Surgery Partners, Inc. (SGRY) (CIK 0001638833) (SGRY) — May 12, 2016
Surgery Partners, Inc. (SGRY) (CIK 0001638833)
Date: May 12, 2016 · CIK: 0001638833 · Accession: 0000000000-16-076003
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-37576
Letter
Mail Stop 3720 May 11, 2016 Mr. Michael T. Doyle Chief Executive Officer Surgery Partners, Inc. 40 Burton Hills Boulevard, Suite 500 Nashville, Tennessee 37215
Re: Surgery Partners, Inc. Form 10 -K for Fiscal Year Ended December 31, 2015 Filed March 11, 2016 File No. 001-37576
Dear Mr. Doyle :
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 la ws 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 filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Robert S. Littlepage, for
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Mail Stop 3720 May 11, 2016 Mr. Michael T. Doyle Chief Executive Officer Surgery Partners, Inc. 40 Burton Hills Boulevard, Suite 500 Nashville, Tennessee 37215 Re: Surgery Partners, Inc. Form 10 -K for Fiscal Year Ended December 31, 2015 Filed March 11, 2016 File No. 001-37576 Dear Mr. Doyle : 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 la ws 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 filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Robert S. Littlepage, for Carlos Pacho Senior Assistant Chief Accountant AD Office 11 – Telecommunications Cc: Carl Marcellino, Ropes & Gray LLP