0001104659-13-059355.txt : 20131118 0001104659-13-059355.hdr.sgml : 20131118 20130802142248 ACCESSION NUMBER: 0001104659-13-059355 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20130802 FILER: COMPANY DATA: COMPANY CONFORMED NAME: UNIVERSAL AMERICAN CORP. CENTRAL INDEX KEY: 0001514128 STANDARD INDUSTRIAL CLASSIFICATION: HOSPITAL & MEDICAL SERVICE PLANS [6324] IRS NUMBER: 274683816 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: SIX INTERNATIONAL DRIVE, SUITE 190 CITY: RYE BROOK STATE: NY ZIP: 10573 BUSINESS PHONE: 914-934-5200 MAIL ADDRESS: STREET 1: SIX INTERNATIONAL DRIVE, SUITE 190 CITY: RYE BROOK STATE: NY ZIP: 10573 FORMER COMPANY: FORMER CONFORMED NAME: UNIVERSAL AMERICAN SPIN CORP. DATE OF NAME CHANGE: 20110228 CORRESP 1 filename1.htm

 

Robert A. Waegelein, CPA

President

Chief Financial Officer

 

44 South Broadway

Suite 1200

White Plains, NY 10601

914-934-8820 phone

914 597-2984 fax

www.UniversalAmerican.com

 

August 2, 2013

 

VIA EDGAR AND FEDERAL EXPRESS

 

United States Securities and Exchange Commission
Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549-4561

Attn:                    Mr. Jim B. Rosenberg

 

RE:                          Universal American Corp.

Form 10-K for the Fiscal Year Ended December 31, 2012

Filed March 6, 2013

File No. 001-35149

 

Dear Mr. Rosenberg:

 

We acknowledge receipt of the written comments of the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) contained in your letter dated July 24, 2013 to Mr. Barasch (the “Comment Letter”), with respect to the Form 10-K of Universal American Corp. (the “Company”) for the fiscal year ended December 31, 2012, filed with the Commission by the Company on March 6, 2013.

 

Please be advised that we intend to submit our response to the Staff’s comments on or before August 16, 2013, which is seven business days from the date by which a response was originally requested in the Comment Letter.

 

If you have any questions or comments regarding the foregoing, please feel free to contact me at (914) 934-8820.  Thank you for your cooperation and attention to this matter.

 

 

 

Sincerely,

 

 

 

/s/ Robert A. Waegelein

 

cc:                                Richard A. Barasch, President and Chief Executive Officer

 

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