CORRESP 1 filename1.htm corresp.htm



 

 
January 6, 2011
 
VIA EDGAR
 
Mr. Jim B. Rosenberg
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
 
 
 
Re:
Centene Corporation
 
Form 10-K for the Fiscal Year Ended December 31, 2009
 
Filed February 22, 2010
 
File No. 001-31826
 
 
Dear Mr. Rosenberg:
 
We are writing in response to the letter from the Securities and Exchange Commission (the “Commission”) dated December 29, 2010 (the “Comment Letter”).  As discussed with Staci Shannon, we are requesting an extension to respond to the comments contained in the Comment Letter by January 20, 2011.  If this date is not acceptable, please let us know, otherwise we intend to respond to the comments contained in the Comment Letter by January 20, 2011.
 
Please contact me at (314) 725-4477 with any questions concerning this letter.
 
Sincerely,
 
/s/ Jeffrey A. Schwaneke
 
Jeffrey A. Schwaneke
Vice President, Corporate Controller and Chief Accounting Officer
 
 
cc:
 
Ms. Staci Shannon, Securities and Exchange Commission
   
Mr. Michael F. Neidorff, Centene Corporation