0000950123-11-058330.txt : 20110729 0000950123-11-058330.hdr.sgml : 20110729 20110610162251 ACCESSION NUMBER: 0000950123-11-058330 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20110610 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Graymark Healthcare, Inc. CENTRAL INDEX KEY: 0001272597 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-SPECIALTY OUTPATIENT FACILITIES, NEC [8093] IRS NUMBER: 200180812 STATE OF INCORPORATION: OK FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 101 N. ROBINSON STREET 2: SUITE 920 CITY: OKLAHOMA CITY STATE: OK ZIP: 73102 BUSINESS PHONE: 4056015300 MAIL ADDRESS: STREET 1: 101 N. ROBINSON STREET 2: SUITE 920 CITY: OKLAHOMA CITY STATE: OK ZIP: 73102 FORMER COMPANY: FORMER CONFORMED NAME: GRAYMARK PRODUCTIONS INC DATE OF NAME CHANGE: 20031210 CORRESP 1 filename1.htm corresp
Graymark Healthcare, Inc.
210 Park Avenue, Ste. 1350
Oklahoma City, Oklahoma 73102
June 10, 2011
By EDGAR
Jeffrey Riedler
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re:   Graymark Healthcare, Inc.
Registration Statement on Form S-1
File No. 333-164232
Dear Mr. Riedler:
          Pursuant to Rule 461 under the Securities Act of 1933, the undersigned registrant (the “Registrant”) hereby respectfully requests that the above-referenced Registration Statement on Form S-1 be declared effective at 4:00 p.m. (Washington, D.C. time) on Tuesday June 14, 2011, or as soon as practicable thereafter. An oral request for acceleration of effectiveness may be made in the future. The Registrant is aware of its obligations under the Securities Act of 1933, as amended, and the Securities Exchange Act of 1934, as amended.
          In connection with the Registrant’s request for acceleration of effectiveness of the above-referenced Registration Statement on Form S-1, the Registrant acknowledges that:
  •   should the Securities and Exchange Commission (the “SEC”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the SEC from taking any action with respect to the filing;
 
  •   the action of the SEC or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
 
  •   the Registrant may not assert the declaration of effectiveness as a defense in any proceeding initiated by the SEC or any person under the federal securities laws of the United States.
          If you have any questions regarding this request, please contact Robert Puopolo of our outside counsel, Greenberg Traurig, LLP at (617) 310-6033.
         
  Sincerely,

Graymark Healthcare, Inc.
 		  
  By:   /s/ Stanton Nelson    
    Name:   Stanton Nelson   
    Title:   Chief Executive Officer   
 
cc: Michael Rosenthall, Securities and Exchange Commission