December 20, 2011
Mr. Jim B. Rosenberg
Senior Assistant Chief Accountant
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Re: | Tenet Healthcare Corporation |
| Form 10-K for the Fiscal Year Ended December 31, 2010 |
| Filed February 25, 2011 |
| Form 10-Q for the Quarterly Period Ended September 30, 2011 |
| Filed November 1, 2011 |
| File No. 001-07293 |
Dear Mr. Rosenberg:
I wanted to respond that we have received your December 20, 2011 letter regarding the subject described above (“Comment Letter”), and thank Tabatha Akins from your office for answering my telephone call on December 20, 2011 regarding the Comment Letter. To ensure that we have sufficient time to fully respond to your comments, we respectfully request that we be able to provide our responses no later than January 19, 2012.
Should you have any questions or comments, please contact me at (469) 893-2246.
Sincerely, |
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/s/ Daniel J. Cancelmi |
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Daniel J. Cancelmi |
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Senior Vice President and Controller |
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Tenet Healthcare Corporation |
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Tenet Healthcare Corporation · Dallas Office
1445 Ross Ave., Ste. 1400 · Dallas, TX 75202 · Tel 469.893.2000 · Fax 469.893.8600 · www.tenethealth.com