Select Medical Letterhead
December 21, 2004
Jeffrey Riedler
Assistant Director
Division of Corporate Finance
Securities and Exchange Commission
Washington D.C. 20549
Dear Mr. Riedler:
In connection with the filing of Amendment No.1 to Schedule 14A and Amendment No.1 to Schedule 13E-3, file number 1-31441, both filed on the date hereof (the “Filings”), Select Medical Corporation (“the Company”) hereby acknowledges that
• | the Company is responsible for the adequacy and accuracy of the disclosures contained in the Filings; | |||
• | staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the Filings; and | |||
• | the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Sincerely, SELECT MEDICAL CORPORATION | ||||
By: | /s/ Michael E. Tarvin | |||
Name: | Michael E. Tarvin, Esq. | |||
Title: | Senior Vice President | |||