-----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, KMpu9mMQAqQmMmIknJ277h8EJjEW59PK2Vrd/BP3jjRpxut7zNNK/W2SQaRhJ/m8 l30LtG1NmafM127xRN0FbA== 0001193125-10-290135.txt : 20110214 0001193125-10-290135.hdr.sgml : 20110214 20101229145028 ACCESSION NUMBER: 0001193125-10-290135 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20101229 FILER: COMPANY DATA: COMPANY CONFORMED NAME: American Renal Holdings Inc. CENTRAL INDEX KEY: 0001504735 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-MISC HEALTH & ALLIED SERVICES, NEC [8090] IRS NUMBER: 043477845 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 66 CHERRY HILL DRIVE CITY: BEVERLY STATE: MA ZIP: 01915 BUSINESS PHONE: (978) 922-3080 MAIL ADDRESS: STREET 1: 66 CHERRY HILL DRIVE CITY: BEVERLY STATE: MA ZIP: 01915 FILER: COMPANY DATA: COMPANY CONFORMED NAME: C.P. Atlas Intermediate Holdings, LLC CENTRAL INDEX KEY: 0001504859 IRS NUMBER: 272170865 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 375 PARK AVENUE STREET 2: 12TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10152 BUSINESS PHONE: (212) 672-5000 MAIL ADDRESS: STREET 1: 375 PARK AVENUE STREET 2: 12TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10152 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ARA-Ohio Holdings LLC CENTRAL INDEX KEY: 0001504860 IRS NUMBER: 880519793 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 66 CHERRY HILL DRIVE CITY: BEVERLY STATE: MA ZIP: 01915 BUSINESS PHONE: (978) 922-3080 MAIL ADDRESS: STREET 1: 66 CHERRY HILL DRIVE CITY: BEVERLY STATE: MA ZIP: 01915 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ARA-Boca Raton Holding LLC CENTRAL INDEX KEY: 0001504861 IRS NUMBER: 550885438 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1905 CLINT MOORE ROAD CITY: BOCA RATON STATE: FL ZIP: 33496 BUSINESS PHONE: (561) 893-6878 MAIL ADDRESS: STREET 1: 1905 CLINT MOORE ROAD CITY: BOCA RATON STATE: FL ZIP: 33496 FILER: COMPANY DATA: COMPANY CONFORMED NAME: American Renal Management LLC CENTRAL INDEX KEY: 0001504862 IRS NUMBER: 043527505 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 66 CHERRY HILL DRIVE CITY: BEVERLY STATE: MA ZIP: 01915 BUSINESS PHONE: (978) 922-3080 MAIL ADDRESS: STREET 1: 66 CHERRY HILL DRIVE CITY: BEVERLY STATE: MA ZIP: 01915 FILER: COMPANY DATA: COMPANY CONFORMED NAME: American Renal Texas II, L.P. CENTRAL INDEX KEY: 0001504864 IRS NUMBER: 830438331 STATE OF INCORPORATION: TX FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 66 CHERRY HILL DRIVE CITY: BEVERLY STATE: MA ZIP: 01915 BUSINESS PHONE: (978) 922-3080 MAIL ADDRESS: STREET 1: 66 CHERRY HILL DRIVE CITY: BEVERLY STATE: MA ZIP: 01915 FILER: COMPANY DATA: COMPANY CONFORMED NAME: American Renal Texas L.P. CENTRAL INDEX KEY: 0001504865 IRS NUMBER: 043535002 STATE OF INCORPORATION: TX FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 66 CHERRY HILL DRIVE CITY: BEVERLY STATE: MA ZIP: 01915 BUSINESS PHONE: (978) 922-3080 MAIL ADDRESS: STREET 1: 66 CHERRY HILL DRIVE CITY: BEVERLY STATE: MA ZIP: 01915 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Acute Dialysis Services-ARA LLC CENTRAL INDEX KEY: 0001504878 IRS NUMBER: 261148649 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 66 CHERRY HILL DRIVE CITY: BEVERLY STATE: MA ZIP: 01915 BUSINESS PHONE: (978) 922-3080 MAIL ADDRESS: STREET 1: 66 CHERRY HILL DRIVE CITY: BEVERLY STATE: MA ZIP: 01915 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Texas-ARA LLC CENTRAL INDEX KEY: 0001504879 IRS NUMBER: 043537394 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 66 CHERRY HILL DRIVE CITY: BEVERLY STATE: MA ZIP: 01915 BUSINESS PHONE: (978) 922-3080 MAIL ADDRESS: STREET 1: 66 CHERRY HILL DRIVE CITY: BEVERLY STATE: MA ZIP: 01915 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ARA-Rhode Island Dialysis II LLC CENTRAL INDEX KEY: 0001504880 IRS NUMBER: 050598781 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 66 CHERRY HILL DRIVE CITY: BEVERLY STATE: MA ZIP: 01915 BUSINESS PHONE: (978) 922-3080 MAIL ADDRESS: STREET 1: 66 CHERRY HILL DRIVE CITY: BEVERLY STATE: MA ZIP: 01915 FILER: COMPANY DATA: COMPANY CONFORMED NAME: JKC Holding LLC CENTRAL INDEX KEY: 0001504882 IRS NUMBER: 010833133 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 66 CHERRY HILL DRIVE CITY: BEVERLY STATE: MA ZIP: 01915 BUSINESS PHONE: (978) 922-3080 MAIL ADDRESS: STREET 1: 66 CHERRY HILL DRIVE CITY: BEVERLY STATE: MA ZIP: 01915 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AKC Holding LLC CENTRAL INDEX KEY: 0001504884 IRS NUMBER: 010833124 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 66 CHERRY HILL DRIVE CITY: BEVERLY STATE: MA ZIP: 01915 BUSINESS PHONE: (978) 922-3080 MAIL ADDRESS: STREET 1: 66 CHERRY HILL DRIVE CITY: BEVERLY STATE: MA ZIP: 01915 FILER: COMPANY DATA: COMPANY CONFORMED NAME: American Renal Associates LLC CENTRAL INDEX KEY: 0001504885 IRS NUMBER: 841694930 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 66 CHERRY HILL DRIVE CITY: BEVERLY STATE: MA ZIP: 01915 BUSINESS PHONE: (978) 922-3080 MAIL ADDRESS: STREET 1: 66 CHERRY HILL DRIVE CITY: BEVERLY STATE: MA ZIP: 01915 CORRESP 1 filename1.htm Acceleration Request

AMERICAN RENAL HOLDINGS INC.

66 Cherry Hill Drive

Beverly, Massachusetts 01915

VIA EDGAR

 

December 29, 2010

 

  Re: American Renal Holdings Inc.
     and Subsidiary Guarantors
     Registration Statement on Form S-4 (File No. 333-170376)

Mr. John Reynolds

Assistant Director

Securities and Exchange Commission

Division of Corporate Finance

100 F Street, N.E.

Washington, D.C. 20549

Dear Ladies and Gentlemen:

American Renal Holdings Inc. and each of the co-registrant subsidiary guarantors listed in the above-referenced Registration Statement on Form S-4 (together, the “Registrants”), pursuant to Rule 461 under the Securities Act of 1933, as amended, hereby requests that the effective date of the above-referenced Registration Statement on Form S-4 be accelerated so that the Registration Statement may become effective at 5:00 p.m., Eastern Standard Time, on December 30, 2010, or as soon thereafter as practicable.

The Registrants hereby acknowledge that:

 

  •  

should the Securities and Exchange Commission (the “Commission”) or its staff, acting pursuant to delegated authority, declare the above-referenced Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;

 

  •  

the action of the Commission or its staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Registrants from their full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and

 

  •  

the Registrants 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.

We request that we be notified of such effectiveness by telephone call to Stephan Feder of Simpson Thacher & Bartlett LLP at (212) 455-7405.

 

Very truly yours,

American Renal Holdings Inc.

and the other Registrants

By:   /s/ Michael Costa
   
  Name:   Michael Costa
  Title:   Vice President, General Counsel
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