March 7, 2013
VIA EDGAR TRANSMISSION
Christina Chalk
Senior Special Counsel
Office of Mergers and Acquisitions
Division of Corporate Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | SunLink Health Systems, Inc. |
Schedule 13E-3 filed February 5, 2013
Schedule 13E-3/A filed February 15, 2013
File No. 5-03600
Dear Ms. Chalk:
In response to the Staff’s request in your letter dated February 15, 2013, SunLink Health Systems, Inc. (the “Company”) hereby acknowledges that:
(1) the Company is responsible for the adequacy and accuracy of the disclosure in its filing;
(2) staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and
Christina Chalk
Senior Special Counsel
Office of Mergers and Acquisitions
Securities and Exchange Commission
March 7, 2013
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(3) the Company may not assert staff comments as a defense in any proceedings initiated by the Commission or any person under the federal securities laws of the United States.
| Very truly yours, |
/s/ Mark J. Stockslager |
| Mark J. Stockslager |
| Chief Financial Officer |
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