April 29, 2010
Mr. James B. Rosenberg
Senior Assistant Chief Accountant
Securities and Exchange Commission
100 F Street, NE; Mail Stop 4720
Washington, D.C. 20549
| Re. | Tenet Healthcare Corporation |
Form 10-K for the Fiscal Year Ended December 31, 2009
Filed February 23, 2010
File No. 001-07293
Dear Mr. Rosenberg:
I wanted to respond that we have received your April 26, 2010 letter regarding the subject described above (“Comment Letter”), and thank Don Abbott and Frank Wyman from your office for answering my telephone calls on April 28, 2010 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 24, 2010.
Should you have any questions or comments, please contact me at (469) 893-2246.
Sincerely,
/s/ Daniel J. Cancelmi
Daniel J. Cancelmi
Senior Vice President and Controller
Tenet Healthcare Corporation
Tenet Healthcare Corporation— Dallas Office
1445 Ross Ave., Ste. 1400— Dallas, TX 75202— Tel 469.893.2000— Fax 469.893.8600— www.tenethealth.com