0001014897-11-000180.txt : 20111024
0001014897-11-000180.hdr.sgml : 20111024
20110902134321
ACCESSION NUMBER: 0001014897-11-000180
CONFORMED SUBMISSION TYPE: CORRESP
PUBLIC DOCUMENT COUNT: 1
FILED AS OF DATE: 20110902
FILER:
COMPANY DATA:
COMPANY CONFORMED NAME: Strategic Dental Management Corp.
CENTRAL INDEX KEY: 0001508381
STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-OFFICES & CLINICS OF DOCTORS OF MEDICINE [8011]
IRS NUMBER: 271340346
STATE OF INCORPORATION: CO
FISCAL YEAR END: 1231
FILING VALUES:
FORM TYPE: CORRESP
BUSINESS ADDRESS:
STREET 1: 1496 N. HIGLEY RD
CITY: GILBERT
STATE: AZ
ZIP: 85234
BUSINESS PHONE: 480-654-9400
MAIL ADDRESS:
STREET 1: 1496 N. HIGLEY RD
CITY: GILBERT
STATE: AZ
ZIP: 85234
CORRESP
1
filename1.txt
[Strategic Dental Management Corp. Letterhead]
September 2, 2011
Division of Corporation Finance
United States Securities and Exchange Commission
100 F. Street N.E.
Washington, D.C. 20549
Telephone: (202)551-3121
Re: Acceleration of Effective Date
Strategic Dental Management Corp.
Registration on Form S-1
File No. 333-172110
Dear Sir or Madam:
Pursuant Rule 461 of the Securities Act of 1933, we hereby request an
acceleration of the effective date of our registration statement on
Form S-1. We request an effective date of Tuesday, September 6, 2011
at 3:00 p.m. eastern time or as soon thereafter as possible.
We confirm that we are aware of our obligations under the Act. We
hereby acknowledge that:
- should 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 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
- 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.
Thank you for you time and consideration in this matter. Please do
not hesitate to contact me if you require further information or
documentation regarding this matter.
Very truly yours,
Strategic Dental Management Corp.
By: /s/Brian E. Ray
-----------------------
Brian E. Ray
Chief Executive Officer