CHS/COMMUNITY HEALTH SYSTEMS, INC.
4000 Meridian Boulevard
Franklin, Tennessee 37067
April 19, 2012
VIA FACSIMILE AND EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street NE
Washington, D.C. 20549
FAX: (202) 772-9202
| Attention: | Mr. Jeffrey Reidler Mr. Scot Foley | |||
| Re: | CHS/Community Health Systems, Inc. (the “Company”) Registration Statement on Form S-4 (SEC File No. 333-180265) Originally Filed March 22, 2012 | |||
Ladies and Gentlemen:
The Company hereby requests acceleration of the effective date of its Registration Statement on Form S-4 with respect to itself and the guarantors of the securities specified therein (SEC File No. 333-180265), as amended, to 3 p.m., Eastern time, on April 24, 2012 or as soon thereafter as possible.
The Company hereby acknowledges its responsibilities under the Securities Act of 1933, as amended, and the Exchange Act of 1934, as amended, as they relate to the proposed public offering of the securities specified in the above-referenced Registration Statement. The Company hereby further acknowledges that:
| • | should the Commission or the staff, acting pursuant to delegated authority, declare this filing effective, it does not foreclose the Commission from taking any action with respect to the filing; |
| • | the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and |
| • | the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Please call Michael Kim of Kirkland & Ellis LLP, counsel to the Company, at (212) 446-4746 as soon as the Registration Statement has been declared effective.
Very truly yours,
| CHS/COMMUNITY HEALTH SYSTEMS, INC. | ||
| By: | /s/ Rachel A. Seifert | |
| Name: | Rachel A. Seifert | |
| Title: | Executive Vice President, Secretary and General Counsel | |
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