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.