-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, V0eKU0OS7AXKCjaZs/91VNZo91x2f9CvRtFyXWGnINrK+eX9x9GkzMTaquhVbiCm sGw/YJAVRrk8wNhl3z22oQ== 0001193125-10-216752.txt : 20101123 0001193125-10-216752.hdr.sgml : 20101123 20100927060359 ACCESSION NUMBER: 0001193125-10-216752 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20100927 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SHG Services, Inc. CENTRAL INDEX KEY: 0001400628 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-SKILLED NURSING CARE FACILITIES [8051] IRS NUMBER: 134230695 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 101 SUN AVE. NE CITY: ALBUQUERQUE STATE: NM ZIP: 87109 BUSINESS PHONE: 505-468-4752 MAIL ADDRESS: STREET 1: 101 SUN AVE. NE CITY: ALBUQUERQUE STATE: NM ZIP: 87109 CORRESP 1 filename1.htm Correspondence

VIA EDGAR

September 24, 2010

Mr. Larry Spirgel

Assistant Director

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

 

  Re: SHG Services, Inc.
    Registration Statement on Form S-1 (File No. 333-167041)

Dear Mr. Spirgel:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, SHG Services, Inc. (the “Registrant”) hereby requests that the effectiveness of the above-referenced Registration Statement be accelerated to 10:00 A.M. ET, on September 28, 2010, or as soon thereafter as practicable.

The Registrant acknowledges that:

 

  •  

should the United States Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

 

  •  

the action of the Commission 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 staff comments and 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.

 

Very truly yours,

 

SHG SERVICES, INC.
By:   /S/    MICHAEL NEWMAN         
Name:   Michael Newman
Title:   Vice President
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