Community Health Systems (CYH) CORRESP Correspondence with SEC

[LETTERHEAD OF COMMUNITY HEALTH SYSTEMS, INC.]

August 19, 2011

VIA EDGAR SUBMISSION

Mark Brunhofer
Senior Staff Accountant
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549

          Re: Community Health Systems, Inc.
Form 10-K for the Year Ended December 31, 2010
Filed February 25, 2011
File No. 001-15925                    

Dear Mr. Brunhofer:

     Pursuant to the comment you issued orally during your telephone conversation with Thomas W. Christopher of Kirkland & Ellis LLP on August 16, 2011 with regard to the Annual Report on Form 10-K for the year ended December 31, 2010 (the “2010 Form 10-K”) of Community Health Systems, Inc. (the “Company”), the Company hereby acknowledges that:

• the Company is responsible for the adequacy and accuracy of the disclosure in the 2010 Form 10-K;

• staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the 2010 Form 10-K; 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,
COMMUNITY HEALTH SYSTEMS, INC.
By: Name:	/s/ Rachel A. SeifertRachel A. Seifert
Title:	Executive Vice President, Secretary
	and General Counsel