Renal Care Group, Inc.
2525 West End Avenue, Suite 600
Nashville, Tennessee 37203
December 21, 2004
Via EDGAR and Facsimile (202) 942-9533
Securities and Exchange Commission
450 Fifth Street
Washington, D.C. 20549
Attn: Jeffrey Riedler, Assistant Director
Re: Renal Care Group, Inc.
Registration Statement on Form S-3 (File No. 333-119285)
Acceleration Request
Ladies and Gentlemen:
Renal Care Group, Inc. and the additional registrants listed
therein (collectively the "Company), pursuant to Rule 461 under the Securities
Act of 1933, as amended, each hereby request the Commission to accelerate the
effective date of the above-referenced Registration Statement and declare the
Registration Statement, as then amended, effective as of 4:00 p.m., Washington
D.C. time, on Thursday, December 23, 2004, or as soon thereafter as practicable.
The undersigned registrants also request the Commission to specifically confirm
such effective date and time to the registrant in writing.
The Company acknowledges that (i) should the Commission or the staff of
the Commission, acting pursuant to delegated authority, declare the filing
effective, such declaration does not foreclose the Commission from taking any
action with respect to the filing; (ii) the action of the Commission or the
staff of the Commission, acting pursuant to delegated authority, in declaring
the filing effective, does not relieve the Company from its full responsibility
for the adequacy and accuracy of the disclosure in the filing; and (iii) the
Company may not assert the declaration of effectiveness as a defense in any
proceeding initiated by the Commission or any person under the federal
securities laws of the United States. No underwriters or other broker-dealers
are participating in the distribution of the securities being registered, and
the Company has distributed no copies of any preliminary disclosure
statement-prospectus.
Please contact Peter C. November of Alston & Bird LLP with any questions
or comments at 404-881-7872. Thank you for your assistance with this filing.
Sincerely yours,
RENAL CARE GROUP, INC.
By: /s/ Gary S. Brukardt
-------------------------------------
Gary S. Brukardt
President and Chief Executive Officer
NNA OF OKLAHOMA, INC.
NNA OF GEORGIA, INC.
NNA OF ALABAMA, INC.
NNA MANAGEMENT COMPANY OF KENTUCKY, INC.
NATIONAL NEPHROLOGY ASSOCIATES MANAGEMENT
COMPANY OF TEXAS, INC.
NNA OF NEVADA, INC.
NATIONAL NEPHROLOGY ASSOCIATES CREDIT
CORPORATION
NNA OF TOLEDO, INC.
NNA PROPERTIES OF NEW JERSEY, INC.
NNA MANAGEMENT COMPANY OF LOUISIANA, INC.
RENEX CORP.
RENEX MANAGEMENT SERVICES, INC.
DIALYSIS SERVICES OF ATLANTA, INC.
RENEX DIALYSIS CLINIC OF PENN HILLS, INC.
RENEX DIALYSIS CLINIC OF SHALER, INC.
RENEX DIALYSIS CLINIC OF DOYLESTOWN, INC.
RENEX DIALYSIS CLINIC OF AMESBURY, INC.
RENEX DIALYSIS CLINIC OF NORTH ANDOVER, INC.
RENEX DIALYSIS CLINIC OF SOUTH GEORGIA, INC.
RENEX DIALYSIS CLINIC OF CREVE COUER, INC.
RENEX DIALYSIS CLINIC OF ST. LOUIS, INC.
RENEX DIALYSIS CLINIC OF BRIDGETON, INC.
RENEX DIALYSIS CLINIC OF UNION, INC.
RENEX DIALYSIS HOMECARE OF GREATER ST.
LOUIS, INC.
RENEX DIALYSIS CLINIC OF MAPLEWOOD, INC.
RENEX DIALYSIS CLINIC OF UNIVERSITY CITY,
INC.
RENEX DIALYSIS FACILITIES, INC.
RENEX DIALYSIS CLINIC OF BLOOMFIELD, INC.
RENEX DIALYSIS CLINIC OF ORANGE, INC.
RENEX DIALYSIS CLINIC OF PHILADELPHIA, INC.
RENEX DIALYSIS CLINIC OF PITTSBURGH, INC.
RENEX DIALYSIS CLINIC OF WOODBURY, INC.
RENEX DIALYSIS CLINIC OF TAMPA, INC.
NNA PROPERTIES OF TENNESSEE, INC.
NNA TRANSPORTATION SERVICES CORPORATION
RENAL CARE GROUP EAST, INC.
RENAL CARE GROUP MICHIGAN, INC.
MICHIGAN HOME DIALYSIS CENTER, INC.
RENAL CARE GROUP OF THE MIDWEST, INC.
FOUR STATE REGIONAL DIALYSIS CENTER, INC.
FORT SCOTT REGIONAL DIALYSIS CENTER, INC.
MIAMI REGIONAL DIALYSIS CENTER, INC.
RCG MISSISSIPPI, INC.
RENAL CARE GROUP OF THE SOUTHEAST, INC.
NORTHEAST ALABAMA KIDNEY CLINIC, INC.
RENAL CARE GROUP TEXAS, INC.
DIALYSIS MANAGEMENT CORPORATION
RCG PA MERGER CORP.
STAT DIALYSIS CORPORATION
ANGLETON DIALYSIS, INC.
BRAZORIA KIDNEY CENTER, INC.
FONDREN DIALYSIS CLINIC, INC.
WHARTON DIALYSIS, INC.
JEFFERSON COUNTY DIALYSIS, INC.
KDCO, INC.
LAWTON DIALYSIS INC.
LITTLE ROCK DIALYSIS, INC.
NORTHWEST DIALYSIS, INC.
RENALAB, INC.
RCG FINANCE, INC.
RENALPARTNERS, INC.
RENALNET, INC.
WOUND CARE GROUP, INC.
DIABETES CARE GROUP, INC.
RENAL CARE GROUP ARIZONA, INC.
RENAL CARE GROUP NORTHWEST, INC.
RENALNET ARIZONA, INC.
RCG UNIVERSITY DIVISION, INC.
R.C.G. SUPPLY COMPANY
RENAL CARE GROUP ALASKA, INC.
RENAL CARE GROUP SOUTHWEST HOLDINGS, INC.
DIALYSIS CENTERS OF AMERICA - ILLINOIS, INC.
SSKG, INC.
RENAL CARE GROUP OHIO, INC.
PHYSICIANS DIALYSIS COMPANY, INC.
By: /s/ David M. Dill
-----------------------------------------
David M. Dill
Vice President
ARIZONA RENAL INVESTMENTS, LLC
RCG INDIANA, L.L.C.
STUTTGART DIALYSIS, LLC
RCG WEST HEALTH SUPPLY, L.C.
DIALYSIS ASSOCIATES MEDICAL SUPPLY, LLC
By: RENAL CARE GROUP, INC., ITS MANAGER
By: /s/ David M. Dill
----------------------------------------
David M. Dill
Executive Vice President, Chief
Financial Officer and Treasurer
RENAL CARE GROUP SOUTHWEST, L.P.
RENAL CARE GROUP TEXAS, LP
By: RENAL CARE GROUP, INC., ITS GENERAL
PARTNER
By: /s/ David M. Dill
----------------------------------------
David M. Dill
Executive Vice President, Chief
Financial Officer and Treasurer
NATIONAL NEPHROLOGY ASSOCIATES OF TEXAS,
L.P.
BY: NATIONAL NEPHROLOGY ASSOCIATES
MANAGEMENT COMPANY OF TEXAS, INC.,
ITS GENERAL PARTNER
By: /s/ David M. Dill
----------------------------------------
David M. Dill
Vice President
NNA-SAINT BARNABAS-LIVINGSTON, L.L.C.
NNA OF NEWARK, L.L.C.
NNA-SAINT BARNABAS, L.L.C.
By: /s/ David M. Dill
----------------------------------------
David M. Dill
Manager
NNA OF OKLAHOMA, L.L.C.
BY: NNA OF OKLAHOMA, INC., ITS SOLE MEMBER
By: /s/ David M. Dill
----------------------------------------
David M. Dill
Vice President
DOYLESTOWN ACUTE RENAL SERVICES, L.L.C.
BY: RENEX DIALYSIS CLINIC OF DOYLESTOWN,
INC., ITS SOLE MEMBER
By: /s/ David M. Dill
----------------------------------------
David M. Dill
Vice President
NNA OF LOUISIANA, LLC
BY: NNA MANAGEMENT COMPANY OF LOUISIANA,
INC., ITS SOLE MEMBER
By: /s/ David M. Dill
----------------------------------------
David M. Dill
Vice President
RCGIH, INC.
DIALYSIS LICENSING CORP.
By: /s/ David M. Dill
----------------------------------------
David M. Dill
President
DIALYSIS ASSOCIATES, LLC
By: /s/ David M. Dill
----------------------------------------
David M. Dill
Vice President, Chief
Financial Officer and
Treasurer
Kentucky Renal Care Group, LLC
Renal Care Group Westlake, LLC
BY: RCG UNIVERSITY DIVISION, INC., ITS SOLE
MEMBER
By: /s/ David M. Dill
----------------------------------------
David M. Dill
Vice President
cc: Sonia Barros, Esq., Securities and Exchange Commission
Peter C. November, Alston & Bird LLP