-----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, R5XI1xb71Ty9zRj8ueXWBbfMRsPin8MmmwtQnzKh3BHfr3/dG69a9rJmGjH95WYf kA6l1l/RFEyu22KVjiTBJA== 0000950144-05-009235.txt : 20060712 0000950144-05-009235.hdr.sgml : 20060712 20050831202600 ACCESSION NUMBER: 0000950144-05-009235 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20050831 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PSYCHIATRIC SOLUTIONS INC CENTRAL INDEX KEY: 0000829608 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-SPECIALTY OUTPATIENT FACILITIES, NEC [8093] IRS NUMBER: 232491707 STATE OF INCORPORATION: DE FISCAL YEAR END: 0430 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 113 SEABOARD LANE STREET 2: SUITE C-100 CITY: FRANKLIN STATE: TN ZIP: 37067 BUSINESS PHONE: 615-312-5700 MAIL ADDRESS: STREET 1: 113 SEABOARD LANE STREET 2: SUITE C-100 CITY: FRANKLIN STATE: TN ZIP: 37067 FORMER COMPANY: FORMER CONFORMED NAME: PMR CORP DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: ZARON CAPITAL INC DATE OF NAME CHANGE: 19891116 CORRESP 1 filename1.txt [LETTERHEAD OF WALLER LANSDEN DORTCH & DAVIS, PLLC] August 31, 2005 VIA EDGAR/COURTESY COPY VIA FACSIMILE Albert C. Lee, Esq. Division of Corporate Finance Securities and Exchange Commission 450 Fifth Street, N.W. Mail Stop 6010 Washington, D.C. 20549 Re: Psychiatric Solutions, Inc. Registration Statement on Form S-3 File Number 333-127085 Dear Mr. Lee: On behalf of Psychiatric Solutions, Inc. (the "Company"), attached as Schedule I is the Company's response to the comment included in the staff's letter, dated August 10, 2005, regarding the above-referenced Registration Statement on Form S-3. The response in Schedule I is keyed to your comment in the comment letter, which is repeated and underlined in Schedule I for convenience of reference. Please contact the undersigned at (615) 312-5700 or John Faldetta at (615) 850-8875 if you have any questions regarding the Company's response. Very truly yours, /s/ Christopher L. Howard cc: Mr. Joey A. Jacobs Mr. Brent Turner Mr. Jack E. Polson James H. Nixon, III, Esq. John J. Faldetta, Jr., Esq. SCHEDULE I PSYCHIATRIC SOLUTIONS, INC. REGISTRATION STATEMENT ON FORM S-3 FILE NO. 333-127085 COMMENT 1: We note the filing does not include the signature of your principal financial officer. Please include this signature in your amended Form S-3. If Jack E. Polson serves in this capacity, his signature should be captioned as such in your amended filing. See Instructions 1 and 2 to the Signatures section of Form S-3. RESPONSE 1: Jack E. Polson, the Company's Chief Accounting Officer, serves as the Company's principal financial officer and his signature is captioned as such in the Amendment No. 1 to Form S-3. -----END PRIVACY-ENHANCED MESSAGE-----