<SEC-DOCUMENT>0001193125-15-103464-index.html : 20150513
<SEC-HEADER>0001193125-15-103464.hdr.sgml : 20150513
<ACCEPTANCE-DATETIME>20150324173129
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-15-103464
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		3
FILED AS OF DATE:		20150324

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SUNLINK HEALTH SYSTEMS INC
		CENTRAL INDEX KEY:			0000096793
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-GENERAL MEDICAL & SURGICAL HOSPITALS, NEC [8062]
		IRS NUMBER:				310621189
		STATE OF INCORPORATION:			OH
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		900 CIRCLE 75 PARKWAY
		STREET 2:		SUITE 1120
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30339
		BUSINESS PHONE:		7709337000

	MAIL ADDRESS:	
		STREET 1:		900 CIRCLE 75 PARKWAY
		STREET 2:		SUITE 1120
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30339

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	KRUG INTERNATIONAL CORP
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	TECHNOLOGY INC
		DATE OF NAME CHANGE:	19860803

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	COMANCO INDUSTRIES INC
		DATE OF NAME CHANGE:	19710719
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>g895427img1.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 2 - file: g895427img1.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>3
<FILENAME>g895427img2.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 3 - file: g895427img2.jpg

</DOCUMENT>
</SEC-DOCUMENT>