SEC Comment Letter for Surgery Partners, Inc. (SGRY) (CIK 0001638833) (SGRY) — Sep 12, 2017
Surgery Partners, Inc. (SGRY) (CIK 0001638833)
Date: Sept. 12, 2017 · CIK: 0001638833 · Accession: 0000000000-17-032249
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File numbers found in text: 001-37576
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Mail Stop 3720 September 12 , 2017 Teresa F. Sparks Executive Vice President and Chief Financial 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, 201 6 Filed March 10, 2017 File No. 001-37576 Dear Ms. Sparks : 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 the ir disclosure s, notwithstanding any review, comments, action or absence of action by the staff . Sincerely, /s/ Robert S. Littlepage, for Larry Spirgel Assistant Director AD Office 11 – Telecom munications