-----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, Nr3gVvFJH8JUPdIEdZpyoZRQ7JGwEw6ZABqWZy6DSN/a0v7yny25eSqzodvf7SOv jN/eT91mNo85g83jMwIl9w== 0000950144-06-005393.txt : 20061019 0000950144-06-005393.hdr.sgml : 20061019 20060526094656 ACCESSION NUMBER: 0000950144-06-005393 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20060526 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.htm PSYCHIATRIC SOLUTIONS, INC.
 

(PSYCHIATRIC SOLUTIONS INC. LOGO)
May 19, 2006
Mr. Jim Rosenberg
Senior Assistant Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Mr. Rosenberg,
This letter is in response to my telephone conversation with Todd Sherman (SEC Division of Corporate Finance) on the afternoon of May 9, 2006. We agreed that the comments from your letter dated March 20, 2006 would be resolved to your satisfaction if we incorporate the disclosures addressing items 1, 2 and 3 in future filings.
We hereby agree to do so and also agree that the term “insignificant” can be replaced with “immaterial” in our response to your comment under item #3.
If you have any questions, please contact me at 615-312-5700.
Regards,
     
  Jack Polson
 		  
  /s/ Jack Polson    
  Chief Accounting Officer   
  Psychiatric Solutions, Inc.   
 
840 CRESCENT CENTRE DRIVE — SUITE 460 — FRANKLIN, TN 37067 — 615/312-5700 — FAX 615/312-5711 — WWW.PSYSOLUTIONS.COM

GRAPHIC 2 filename2.gif begin 644 filename2.gif M1TE&.#EA-`%,`/<```````@("!`0$!@8&"$A(2DI*3$Q,3DY.4)"0DI*2E)2 M4EI:6F-C8W-SX2$A(R,C)24E)RWN?GY^_O[_?W]___________________________________________ M____________________________________________________________ M____________________________________________________________ M____________________________________________________________ M____________________________________________________________ M____________________________________________________________ M____________________________________________________________ M____________________________________________________________ M____________________________________________________________ M____________________________________________________________ M____________________________________________________________ M____________________________________________________________ M____________________________________________________________ M____________________________________________________________ M____________________________________________________________ M_____________________RP`````-`%,```(_@`]"!Q(L*#!@P@3*ES(L*'# MAQ`C2IQ(L:+%BP4Q9."`$(.%CQA#BAQ)$F,'#1L6;N#`X4('@QPR7+APL$.# M"`Q2$KS@(`(&#Q0@2(@PM"C1!A0\5'CP`()!"!`:*+A9H>`&!0P:Z!SX(`"" M!P,K,$A`P$`"!TD50@@P8(%`#`(,&*A*T````&`'7HA@(,#=NP@BE(2H0:(& MN@0Q=`1D,]!X"!W'P M%TW,?=A<`@``YZ%=!!0P@0?KM>>!!KC=-F>X%1]Q`=LTGT`9U#L!`!1M8T,!]#-49'0*+:1C<`$$2E&5>;[I%9G#<>7"B=!YZJ.)?.@:GJ09_%>8!!UEJZ>%V_F[^ MU4!3=A$ID(4+-$!C;I6^5\!!&\184'7T$737KP5%D-M`/@HP96M!0BT.J=\]#4`&&L>;#!N0G()0(`##+PZ9G;.23"@G4#] M5569`"!6'7L,1,6`7U/R&Y\'3M96G:8`VL7673_%M-R;UAJ;XJIO#K#8<0)E M28!/&W30&'\',0G`NA3(^&8`S[96IZ;F`="I04<.^V%!`%3HXD")EJ,+T$+<&3>?3(R.YU`"Y-X\IO%#E2F_JT6`V!ML!"ORC&]_3[$J`"5 MXGQ7;01-P#&J32*DG,T`,#P0>^@5Q*]`/EH^4*G$)>48]$B0L:HE0>I;9"/SSHN,T'K M-4!O``;M3;,``2A\[$N`4TJEB!!E#$`!#:AZZUT'>]`!ET$"/G-!-3+MP%TW M&NM7UA[,?Q?G.E9PNXR0 M@I%3G(BXE+DK-0H`_APQEP#>QQ`.5,A"SR(%$BB`ODJIA4D:*\ZCV"^!T6E;*^`@$G6>`S"N^ALY8G> MTU_]'D(!'[W**9!K(XZTI2)Z(:]O3#/7VBX7..C]Y24^"J1`2N64LVT+2P"0 MVB2Q(X$C^DTA$(P3G#(`'+E\*%AVP9_AI(.`X/TF.NL:&I.85J/@&41M!M!3 M%2&0I3G%;&:Z*UL7W\BWSRU.`R8[8'TFIS9T.60##J"6CD!3JA1^2B>[_C1( MG:SIH_]]IC'P,(0$(7&D"" MZ+.>`C`-`NKTE"$]D`"_.``#%QBI0OWXE_ADQR^).U/.%$(X\PFD3&/*5^7N M=!\F)L``JAP?0;!5SH[-K0.SN]-?VE0(Q:`0Q&H44Z1F=!T96D`$PS-`E35`=`I5`)0C>`NO>,7 M[.C(+N/RT?CHV(`L_>0"-_OBQ6`2GTG9])X%-2%!-D"4*SI0?W,R($=*>)[T M((V2=YF3*KTDN+NH*J@-6$R?&G60^57L1*2]_IJ6(&"!#%"@5`)8SHD(]9'> M5JI+"?CI7TYYJ_LP38L28J-T\C8`N[3)>7"J#NQ>A3@/<,F:GQ7F1;'#I;P) M2CHIB1EQ&95"I1"`0Y]BS1WQUP%!,8`"%)B``SQ$),(Y,%,"T>"OZGJ7!3#E M`7BMW5=S2)!/`JA&3NE>I3H`*>NP$5D2MM`>M`JM,>"GBX26GI9WCV6C2#*,!#>4/@P+1T``C010,& M((`L55E>Q(;V-8E]R^2$)R@>TL\#1OXE0?17&^?]*LK8U=*`B[JBQ:W8;%T> MYXJ=G!M9*I1`%F(`_FLVD``+ZXDUH13`UJR3.L8P0,X#(,``S%Q&BR)I(!,H M0+@,@H$&J(8!$S@8!Q[0`#479$*FP\YST8&%F1WOC.M[[WS>]^-P0"[/:WP`=. M\((;_.`(3[C"%\[PACO\X1"/N,0ACM+X.@!>>(WVQ#?.\8['.S.H!I4!_B)0 M[CL=3`,;.4FZ+B`9>'O\Y1[/@`0L$U^BV+PH:9+`!"(P@9X3!;X2@$`$+F#3 MAE2@`7DJBW5JE&>'%M%>Q<(\!R"`?7$Z`519H5<% MP`%C%R3OF/3W`31W2[UT?`*`(^@'_24`6?L7J`Y0`-7T%^^@YSC4'N`NNUC= M70'@H>6UE=$?*E?([OQ7DT,U^>!0ONJOBI<,/="<$+EK`<;\2R*U'OKB*]P[ M=FDN;NA>(;K/)@`*HN.6,#<_!12SZG\AE"LQ_N>C!AQ`2]L95(BVYOC@I*4Y M`SJ``03+0N42W_CP+SCRM80`"MP'`0[(4@'(O+C0!IF)%L8>A;)L8>#V(7RD4@`B!$ M66(R3G$BP;4E;=8H\.(!@I8E9F$!QI9,@!$N>;93ZQ%&?@&``[)^?U&!%SB$ M^.8="I)+CI=-"^!+CD<`"_`P# M%2%2%F8A,X(V/W9WB^(H$G%43,,E6.4'&%TT/JR8?9=X`-9'/";37`_S%Y[# M%5K2%U/(`"X2-&SA%342`"&2@^@WC@99$E!#=X)F``J@01_4*F06&UTT`,81 M(@P0`:5"(\`WA3KR`/]2YDA4!-7VA458W_A[@ MYXD*P)`E%1UVT12(AIR5A M@F,($4I3J"54!7Y]L9I$LS7&)AQ?`W`@>4VF6#G@9S(].%.F.9RCI!HW)G?. MH7N>*3>YT1RZ80!=87O9QW;G444!PV>.5(4)_J*'"8`WQ/F=$B(BNH1V&B4= M]\B%"*!,:N,AJD0`#^`A4?)YX/F=D".! MV;1'Z7B>G',L^D-G^Y<`?>B3>/%]`-@H%L4DIJ<;`0@8\1$SBMDH"Q!WAQ*@ MWVDDT$>;PB%GSE,A"`J#K1A`#'!CJ2<0A?G%GP-&"]%4T<1-* MOEA,U!(U(NB)(OJ=3>)A`L`OXX,;Q#H]6%3J*..2EG2+WQ=DC0(< MKQ@<4V)D[G*708@;_KEWIJ:)2;[9)-@GHY!X$-"%%R8F6(#!``1P:CDY*`"@ M=Q-E'7;X0\+A&\+!4'WX=UE2FH8ZB=QW`!"22YB8``)@1?#D'..W@$RT?X.W MEN-1)\%80GSWCPI0CZ97(Y2*%T964@^036Q4%FA7J:?ZF$9B>M2".9BS`(R8 M.F@7A2*RF'CABE^#=1?Z=W0T/Q?"A?N'>4'VB'Y3EHTRA[?SGSSD25IBJLW: MAF,9'>OY=?YY'X))*KV)/0A0.D?TKZ-X817J9*F)'T,YKP:)FPTP>4SB+N[B M>.&B+7H69,&UA`YZK0E2DQ:%=MD(?F%R8QJE(.&234WXK='A+HTRI3(Z_@!' MU%,GVEP*^Y:5PQ24=@![X@`*H!G,)FA,@0&>,0&,UAF!,0%2T6M3T1GS@Q+W M<6.S$@$/<'0),',`9AH\86@-T&LZ2QH*0%L7MP#P1`%+L1E2L0!!-Q8:4+8S M*Y46@K"S&!S.>*EJ:"N+IH9@)YWGD:':T85K&Y6F*!BQJ>C*O,EI-\EW+IYJW&B&A>Y!%PR6E M\G=@^4=]B'93P9YP:XH8XA`5,`%^,E^-XA5W_F91:UF7SM&$#P,G7M&4 MP2N\)PJ"D)BN,K-\#&`E^UI%*`2S` M/Z11NE@G>M8<;$)G._HJW9A]>84C72&$"YJHVK&)Z02-N;%'<='!XD@_,AHE ML)&DN50ZKYFA!N``NXF4_R*_"<&D.A)HQU(`#J"F$.)XS1$ENL2>3!*..'R! M_54GR]A%DJH=LD%;M:422(>2`I!X'E`AQ-LH!8#!GCJX>M@H&L0E"9O%%EAU MJ6=1_,)&)K5S'H%L_@XA,A3"0ZQ+7V/G/"93(:E'+?$BD79(`)SGCU]I'7:, MJON'/0+`%XXG9VRD3`ZQ.M(Q::97=)@T'`AP`2[+0UAX'8Q,`!50``Y*/Y4G%69(JI=X%VX'$49F`('F9&RQ1RYD>:D'.X7%'G/GE&:!N*@RS+CQ MA'/WPP\S(K5,A-)ZA[A1@GUG0Q4A*+KRI!&J)^3C:XGDR0Y!.EUD?;/R+LDD&O^:&A6+_I-M M-GFM4@`;@WHM.%PI"6$6'7\6MBL6IC]IZ1`:`"&O*#7SM4>9VW@F^W=-^2#W MX:J.`B"Y=!]Y$BX+X``'0,7`6]/Q%X;#04=#?*4`L-,.X773%61AXH&4UB20 MLF=.G;+IL0%;8@$%$`&SP6*XVB@N9]4O]ZJ"N7[%9"AB9A$0T$1D0:KJ6'ZS M"W=CRAX3BY.!^K M-Q_"QVX%L!MA8ASK>88*DB"2#7\6E4A8AY7'TAR?1A$9\%<2&%J50]LB"*,I M65V/ED@3FY@61EJO'7IZ>Q[RJA`;<`%WJ5S#2W$`NO(PJ`@8E%$3LL&0"M!" MAM:=OF9LJ97*2.]$E#7$L%F=MN9XP$!14S>^#T0Z[:! /XBP;;4P!*I7?*QD0```[ ` end -----END PRIVACY-ENHANCED MESSAGE-----