0001193125-23-260686.txt : 20231127 0001193125-23-260686.hdr.sgml : 20231127 20231023151456 ACCESSION NUMBER: 0001193125-23-260686 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20231023 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SONIDA SENIOR LIVING, INC. 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: 16301 QUORUM DRIVE STREET 2: SUITE 160A CITY: ADDISON STATE: TX ZIP: 75001 BUSINESS PHONE: 9727705600 MAIL ADDRESS: STREET 1: 16301 QUORUM DRIVE STREET 2: SUITE 160A CITY: ADDISON STATE: TX ZIP: 75001 FORMER COMPANY: FORMER CONFORMED NAME: CAPITAL SENIOR LIVING CORP DATE OF NAME CHANGE: 19970724 CORRESP 1 filename1.htm CORRESP

SONIDA SENIOR LIVING, INC.

October 23, 2023

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

 

  Re:

Sonida Senior Living, Inc.

Registration Statement on Form S-3, as amended (File No. 333-273716)

Request for Acceleration of Effectiveness

Ladies and Gentlemen:

Sonida Senior Living, Inc. (the “Company”) hereby respectfully requests that the effective date of the above referenced Registration Statement be accelerated to 3:00 p.m., Central Time, on Wednesday, October 25, 2023, or as soon as practicable thereafter.

Please notify Paul S. Conneely of Norton Rose Fulbright US LLP, counsel to the Company, at (214) 855-7478 upon the effectiveness of the Registration Statement or if you have any questions regarding this request.

 

Very truly yours,
SONIDA SENIOR LIVING, INC.
By:  

/s/ David R. Brickman

Name:   David R. Brickman
Title:   Senior Vice President,
  General Counsel and Secretary