0000000000-22-005694.txt : 20220714 0000000000-22-005694.hdr.sgml : 20220714 20220524113004 ACCESSION NUMBER: 0000000000-22-005694 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20220524 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: Signify Health, Inc. CENTRAL INDEX KEY: 0001828182 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-HOME HEALTH CARE SERVICES [8082] IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 800 CONNECTICUT AVENUE CITY: NORWALK STATE: CT ZIP: 06854 BUSINESS PHONE: (203) 541-4600 MAIL ADDRESS: STREET 1: 800 CONNECTICUT AVENUE CITY: NORWALK STATE: CT ZIP: 06854 LETTER 1 filename1.pdf begin 644 filename1 M)5!$1BTQ+C4*)>+CS],*,2 P(&]B:@H\/"]#;VQO7!E+UA/8FIE8W0O5VED=&@@,30R."],96YG=&@@,S8U+T)I='-097)# M;VUP;VYE;G0@.#X^7M0Q1$1$1$1$1&3"Q\<'QA6_?__&K *98K_? 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filename2.txt United States securities and exchange commission logo May 24, 2022 Steven Senneff President, Chief Financial and Administrative Officer Signify Health, Inc. 800 Connecticut Avenue Norwalk, CT 06854 Re: Signify Health, Inc. Form 10-K for Fiscal Year Ended December 31, 2021 Filed March 3, 2022 File No. 001-40028 Dear Mr. Senneff: We have limited our review of your filing to the financial statements and related disclosures and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this comment within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this comment, we may have additional comments. Form 10-K for Fiscal Year Ended December 31, 2021 Item 15. Exhibits and Financial Statement Schedules, page 188 1. Please amend your filing to provide new certifications filed as Exhibits 31.1 and 31.2 to conform exactly to that provided in Item 601(b)(31) of Regulation S-K as it relates to internal controls over financial reporting (ICFR). In this regard, the introductory sentence in paragraph 4 should refer to ICFR as defined in the Exchange Act and certification 4(b) should discuss your obligations related to ICFR. Similarly, please amend the 10-Q for the quarterly period ended March 31, 2022. In closing, we remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Steven Senneff Signify Health, Inc. May 24, 2022 Page 2 You may contact Tracie Mariner at 202-551-3744 or Vanessa Robertson at 202-551-3649 with any questions. FirstName LastNameSteven Senneff Sincerely, Comapany NameSignify Health, Inc. Division of Corporation Finance May 24, 2022 Page 2 Office of Life Sciences FirstName LastName