0000785161-16-000105.txt : 20160307 0000785161-16-000105.hdr.sgml : 20160307 20160203095217 ACCESSION NUMBER: 0000785161-16-000105 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20160203 FILER: COMPANY DATA: COMPANY CONFORMED NAME: HEALTHSOUTH CORP CENTRAL INDEX KEY: 0000785161 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-HOSPITALS [8060] IRS NUMBER: 630860407 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3660 GRANDVIEW PARKWAY STREET 2: SUITE 200 CITY: BIRMINGHAM STATE: AL ZIP: 35243 BUSINESS PHONE: 205-967-7116 MAIL ADDRESS: STREET 1: 3660 GRANDVIEW PARKWAY STREET 2: SUITE 200 CITY: BIRMINGHAM STATE: AL ZIP: 35243 FORMER COMPANY: FORMER CONFORMED NAME: HEALTHSOUTH REHABILITATION CORP DATE OF NAME CHANGE: 19920703 CORRESP 1 filename1.htm CORRESP


HEALTHSOUTH CORPORATION
3660 Grandview Parkway, Suite 200
Birmingham, AL 35243

February 3, 2016

VIA EDGAR

United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549

Re:    Request for Acceleration of Effectiveness
HealthSouth Corporation
Registration Statement on Form S-4
File No. 333-209178

Ladies and Gentlemen:

The undersigned, HealthSouth Corporation (the “Company”), pursuant to the provisions of Rule 461 of the Securities and Exchange Commission (the “Commission”) under the Securities Act of 1933, as amended, hereby respectfully requests that the Commission accelerate the effectiveness of the above-referenced Registration Statement so that such Registration Statement will become effective at 10:00 a.m. Eastern Time on Friday, February 5, 2016, or as soon as practicable thereafter.

On behalf of the Company, the undersigned acknowledges 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 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 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 respectfully request that the Company be notified of such effectiveness by a telephone call to the Company’s counsel, Timothy W. Gregg of Maynard, Cooper & Gale, P.C., who can be reached at (205) 254-1212.

Very truly yours,

HEALTHSOUTH CORPORATION

By:  /s/ Stephen D. Leasure                                             
Name:    Stephen D. Leasure
Title:    Associate General Counsel