0001193125-17-050598.txt : 20170517 0001193125-17-050598.hdr.sgml : 20170517 20170221172155 ACCESSION NUMBER: 0001193125-17-050598 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20170221 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CAPITAL SENIOR LIVING CORP CENTRAL INDEX KEY: 0001043000 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-NURSING & PERSONAL CARE FACILITIES [8050] IRS NUMBER: 752678809 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 14160 DALLAS PARKWAY STREET 2: SUITE 300 CITY: DALLAS STATE: TX ZIP: 75254 BUSINESS PHONE: 9727705600 MAIL ADDRESS: STREET 1: 14160 DALLAS PARKWAY STREET 2: SUITE 300 CITY: DALLAS STATE: TX ZIP: 75254 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CAPITAL SENIOR LIVING PROPERTIES INC CENTRAL INDEX KEY: 0001052436 IRS NUMBER: 752726680 STATE OF INCORPORATION: TX FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 14160 DALLAS PARKWAY STREET 2: SUITE 300 CITY: DALLAS STATE: TX ZIP: 75254 BUSINESS PHONE: 972-770-5600 MAIL ADDRESS: STREET 1: 14160 DALLAS PARKWAY STREET 2: SUITE 300 CITY: DALLAS STATE: TX ZIP: 75254 CORRESP 1 filename1.htm Acceleration Request

CAPITAL SENIOR LIVING CORPORATION

February 21, 2017

VIA EDGAR

Securities and Exchange Commission

Division of Corporate Finance

100 F Street, N.E.

Washington, D.C. 20549

 

  Re: Capital Senior Living Corporation
       Registration Statement on Form S-3 (File No. 333-215436)
       Request for Acceleration of Effectiveness

Ladies and Gentlemen:

Capital Senior Living Corporation, on behalf of itself and Capital Senior Living Properties, Inc. (together, the “Company”), hereby respectfully requests that the effective date of the above referenced Registration Statement be accelerated to 3:30 p.m., Eastern Time, on Thursday, February 23, 2017, or as soon as practicable thereafter.

The Company hereby acknowledges to the Securities and Exchange Commission (the “Commission”) that:

 

  •   should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

 

  •   the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

 

  •   the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Please notify Winston W. Walp, II of Norton Rose Fulbright US LLP, counsel to the Company, at (214) 855-7424 upon the effectiveness of the Registration Statement or if you have any questions regarding this request.

Very truly yours,

CAPITAL SENIOR LIVING CORPORATION

By: /s/ David R. Brickman

Name: David R. Brickman

Title: Senior Vice President, General Counsel and Secretary