May 4, 2009
Mr. James B. Rosenberg
Senior Assistant Chief Accountant
Securities and Exchange Commission
100 F Street, NE; Mail Stop 6010
Washington, D. C. 20549
| Re. | Tenet Healthcare Corporation |
| Form 10-K for the Period Ended December 31, 2008 |
| Filed February 24, 2009 |
| File No. 001-07293 |
Dear Mr. Rosenberg:
I wanted to respond that we have received your April 29, 2009 letter regarding the subject described above (“Comment Letter”), and thank Kei Ino from your office for answering my telephone call on May 1, 2009 regarding the Comment Letter. To ensure that we have sufficient time to fully respond to your comments and questions, we respectfully request that we be able to provide you with our responses no later than May 28, 2009.
Should you have any questions or comments with respect to this filing, please contact me at (469) 893-2246.
Sincerely,
/s/ Daniel J. Cancelmi
Daniel J. Cancelmi
Senior Vice President and Controller
Tenet Healthcare Corporation