 |  |
M. Timothy Elder
Direct Tel: 404-815-3532
Direct Fax: 404-685-6832
telder@sgrlaw.com
March 24, 2015
VIA EDGAR TRANSMISSION
Jim B. Rosenberg
Senior Assistant Chief Accountant
Securities and Exchange Commission
Judiciary Plaza
100 F Street, N.E.
Mail Stop 6010
Washington, D.C. 20549
| Re: | SunLink Health Systems, Inc. |
Form 10-K for the Fiscal Year Ended June 30, 2014
Filed September 26, 2014
File No. 001-12607
Dear Mr. Rosenberg:
On behalf of SunLink Health Systems, Inc. (“SunLink” or the “Company”), we are filing this request for an extension of time to respond to the Staff’s oral comment of March 10, 2015 with respect to your comments on the Company’s Form 10-K for the fiscal year ended June 30, 2014 (the “Form 10-K”) pursuant to your review thereof and to file the Company’s Form 10-K/A.
As telephonically discussed with the Staff, the Company expects to file its response and Form 10-K/A on April 1, 2015.
| Very truly yours, |
| /s/ M. Timothy Elder |
| Smith, Gambrell & Russell, LLP |
| Attorneys for SunLink Health Systems, Inc. |
Jim B. Rosenberg
Senior Assistant Chief Accountant
Securities and Exchange Commission
March 24, 2015
Page 2
| cc: | Mark J. Stockslager, SunLink |
Robert M. Thornton, SunLink
Howard E. Turner, Esq.