Universal Health Realty Income Trust (UHT)
Filed: 16 May 23, 12:00am
May 16, 2023
Mr. Ameen Hamady
Division of Corporation Finance
Office of Real Estate & Construction
Securities and Exchange Commission
Washington, D.C. 20549
VIA EDGAR as CORRESPONDENCE filing
Re: Universal Health Realty Income Trust (“UHT”)
Form 10-K for the fiscal year ended December 31, 2022
Response dated May 4, 2023
File No. 001-09321
Dear Mr. Hamady:
This letter is being written in connection with the Staff’s comment on our response referenced above. Set forth below is our response to the comment included in the Staff’s letter to us dated May 15, 2023.
Staff's Comment:
Please further tell us whether the Company has a repurchase option on Inland Valley to the extent UHS exercises its repurchase option related to Aiken and Canyon Creek.
Response:
No, UHT does not have a repurchase option on Inland Valley including to the extent that UHS exercises its repurchase option related to Aiken and Canyon Creek.
Staff's Comment:
Please clarify whether the Company has a right to repurchase another property similar to Inland Valley if it does not have a right to repurchase Inland Valley.
Response:
No, UHT does not have a right to purchase another property similar to Inland Valley if UHS exercises its repurchase option related to Aiken and Canyon Creek.
Below is my contact information should the Staff have any further questions or require any additional information. Thank you for your consideration and cooperation regarding this matter.
Sincerely,
/s/ Charles Boyle
Charles Boyle
Senior Vice President and Chief Financial Officer
Universal Health Realty Income Trust
367 South Gulph Road
King of Prussia, PA 19406
1
610-768-3354 (telephone)
chick.boyle@uhsinc.com (email)
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