0001104659-16-138677.txt : 20160912 0001104659-16-138677.hdr.sgml : 20160912 20160810171349 ACCESSION NUMBER: 0001104659-16-138677 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20160810 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SELECT MEDICAL CORP CENTRAL INDEX KEY: 0001035688 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-SPECIALTY OUTPATIENT FACILITIES, NEC [8093] IRS NUMBER: 232872718 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4716 OLD GETTYSBURG RD CITY: MECHANICSBURG STATE: PA ZIP: 17055 BUSINESS PHONE: 7179721100 MAIL ADDRESS: STREET 1: 4716 OLD GETTYSBURG RD CITY: MECHANICSBURG STATE: PA ZIP: 17055 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SELECT MEDICAL HOLDINGS CORP CENTRAL INDEX KEY: 0001320414 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-HOSPITALS [8060] IRS NUMBER: 000000000 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O SELECT MEDICAL CORP STREET 2: 4714 GETTYSBURG RD CITY: MECHANICSBURG STATE: PA ZIP: 17055 BUSINESS PHONE: 717-972-1100 MAIL ADDRESS: STREET 1: C/O SELECT MEDICAL CORP STREET 2: 4714 GETTYSBURG RD CITY: MECHANICSBURG STATE: PA ZIP: 17055 CORRESP 1 filename1.htm

 

August 10, 2016

 

VIA EDGAR AND OVERNIGHT DELIVERY

 

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549

Attention:  Larry Spirgel

 

Re:                             Select Medical Holdings Corp.

Select Medical Corp.

From 10-K for Fiscal Year Ended December 31, 2015

Filed February 26, 2016

Form 8-K Filed May 5, 2016

File Nos. 001-34465 and 001-31441

 

Dear Mr. Spirgel:

 

Select Medical Holdings Corporation and Select Medical Corporation (collectively, the “Company”) confirms receipt of the letter dated July 27, 2016 from the staff of the Division of Corporation Finance (the “Staff”) of the United States Securities and Exchange Commission (the “Commission”) regarding the annual report of the Company on Form 10-K that was filed with the Commission on February 26, 2016 and the current report of the Company on Form 8-K that was furnished to the Commission on May 5, 2016. In response to the Staff’s comments, the Company acknowledges that:

 

(1)                                 The Company is responsible for the adequacy and accuracy of the disclosure in the filing;

 

(2)                                 Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the filing; and

 

(3)                                 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.

 

Very truly yours,

 

SELECT MEDICAL HOLDINGS CORPORATION

 

By:

/s/ Michael E. Tarvin

 

Name:

Michael E. Tarvin

Title:

Executive Vice President, General

 

Counsel and Secretary

 

SELECT MEDICAL CORPORATION

 

By:

/s/ Michael E. Tarvin

 

Name:

Michael E. Tarvin

Title:

Executive Vice President, General

 

Counsel and Secretary

 

cc:  Stephen M. Leitzell, Dechert LLP