0001437749-12-012937.txt : 20130118 0001437749-12-012937.hdr.sgml : 20130118 20121217150947 ACCESSION NUMBER: 0001437749-12-012937 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20121217 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ExamWorks Group, Inc. CENTRAL INDEX KEY: 0001498021 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-HEALTH SERVICES [8000] IRS NUMBER: 272909425 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3280 PEACHTREE ROAD STREET 2: SUITE 2625 CITY: ATLANTA STATE: GA ZIP: 30305 BUSINESS PHONE: 404-952-2400 MAIL ADDRESS: STREET 1: 3280 PEACHTREE ROAD STREET 2: SUITE 2625 CITY: ATLANTA STATE: GA ZIP: 30305 CORRESP 1 filename1.htm exam_corresp-121712.htm
 
 
 
 
 
 
December 17, 2012

United States Securities and Exchange Commission
Division of Corporation Finance
Washington, D.C.  20549

Attention:    Tia L. Jenkins, Senior Assistant Chief Accountant
 Office of Beverages, Apparel, and Mining
 
Re: ExamWorks Group, Inc.
 
Form 10-K for the Fiscal Year Ended December 31, 2011
 
Filed February 29, 2012
 
Form 10-Q for the Fiscal Quarter Ended September 30, 2012
 
Filed November 9, 2012
 
File No. 001-34930
 
Dear Ms. Jenkins:

This letter responds to your letter to ExamWorks Group, Inc. (“ExamWorks” or the “Company”), dated November 30, 2012 regarding the review by the staff of the Commission (the “Staff”) of ExamWorks’ Form 10-K for the fiscal year ended December 31, 2011 and Form 10-Q for the quarter ended September 30, 2012.
 
ExamWorks’ response to your comment is as follows:  The guarantor subsidiaries are 100% owned by ExamWorks as defined in Rule 3-10(h)(1) of Regulation S-X.  ExamWorks will clarify its disclosures accordingly in future filings.  Specifically, ExamWorks will clarify or add disclosure to the effect that the guarantor subsidiaries are 100% owned by ExamWorks, the guarantees are made on a joint and several basis and are full and unconditional.
 
The Company acknowledges that:
 
1.
the Company is responsible for the adequacy and accuracy of the disclosure in its filings:
 
2.
Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to filings; and
 
3.
the Company may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
 
We hope that this letter is satisfactory to the Staff.  Please do not hesitate to call me if you have any questions or wish to discuss this matter further.
 
Sincerely,

ExamWorks Group, Inc.

By:           /s/  J. Miguel Fernandez de Castro

J. Miguel Fernandez de Castro
Chief Financial Officer
404.952.2400
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
3280 Peachtree Road, Suite 2625, Atlanta, GA 30305
 
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