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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

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

File numbers found in text: 001-37576

Date
March 10, 2017
Author
/s/ Robert S. Littlepage, for
Form
UPLOAD
Company
Surgery Partners, Inc. (SGRY) (CIK 0001638833)

Letter

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

Show Raw Text
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