-----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, E6Zvhm+PO0GayAeWFDAFszyBHnkv1llIIlISWSO0+ogVJfYkvOND6vfwbv+9OT4d KIh7M0eDYp50r5vKrXNyfQ== 0001341004-06-000746.txt : 20061117 0001341004-06-000746.hdr.sgml : 20061117 20060315192142 ACCESSION NUMBER: 0001341004-06-000746 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20060315 FILER: COMPANY DATA: COMPANY CONFORMED NAME: KINETIC CONCEPTS INC /TX/ CENTRAL INDEX KEY: 0000831967 STANDARD INDUSTRIAL CLASSIFICATION: MISCELLANEOUS FURNITURE & FIXTURES [2590] IRS NUMBER: 741891727 STATE OF INCORPORATION: TX FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 8023 VANTAGE DR CITY: SAN ANTONIO STATE: TX ZIP: 78230 BUSINESS PHONE: 210.524.9000 MAIL ADDRESS: STREET 1: P0 B0X 659508 CITY: SAN ANTONIO STATE: TX ZIP: 78265-9508 CORRESP 1 filename1.htm

Skadden, Arps, Slate, Meagher & Flom LLP

525 University Avenue

Palo Alto, California 94301

_____

Tel: (650) 470-4500

Fax: (650) 470-4570

www.skadden.com

 

DIRECT DIAL

650-470-4590

DIRECT FAX

888-329-2995

EMAIL ADDRESS

grsmith@SKADDEN.COM

 

CONFIDENTIAL

March 15, 2006

Mr. John Hartz

Senior Assistant Chief Accountant

Securities and Exchange Commission

Division of Corporation Finance

Mail Stop 7010

Washington, D.C. 20549-7010

 

 

Re:

Kinetic Concepts, Inc.

Form 10-K for Fiscal Year Ended December 31, 2004

Form 10-Q for Fiscal Quarters Ended September 30, 2005

File No. 1-09913                                                                   

Dear Mr. Hartz:

Set forth below are the responses of Kinetic Concepts, Inc. (the “Company”) to the comments raised by the staff of the Securities and Exchange Commission (the “Commission”) in a letter to the Company dated March 9, 2006 (the “Comment Letter”). For your convenience, we have numbered each of the Company’s responses to correspond to the numbered comments in the Comment Letter. Additionally, the text of each of the numbered comments in the Comment Letter has been duplicated in bold type to precede each of the Company’s responses.

Prior Comment 2

1.

We note the disclosures you intend to provide related to the settlement with Novamedix. Based on the material impact this settlement had on your operating results for the year ended December 31, 2005, it appears

 


Mr. John Hartz

Securities and Exchange Commission

March 15, 2006

Page 2

 

to us that you should also disclose and discuss the specific facts and circumstances that occurred during FY 2005 that lead to this settlement.

Response

The Company will make the requested disclosure in its annual report on Form 10-K for the year ended December 31, 2005.

Prior Comment 3

2.

We note the disclosures you intend to provide related to the pending litigation with BlueSky, including:

 

•

the fact that the court issued rulings on Markman hearings on June 28, 2005 and January 26, 2006 and

 

•

the fact that the court dismissed the breach of contract claim against Medela.

Please revise your proposed disclosures to address the potential impact, if any, that you believe these events may have on the resolution of the pending litigation.

Response

The Company will revise its proposed disclosures as directed in its annual report on Form 10-K for the year ended December 31, 2005.

Please fee free to call me at (650) 470-4590 should you have any further questions regarding this matter.

Sincerely,

/s/ Gregory C. Smith

Gregory C. Smith

cc:

Bret Johnson, SEC

Anne McConnell, SEC

Stephen D. Seidel, Kinetic Concepts, Inc.

Martin J. Landon, Kinetic Concepts, Inc.

 

 

 

 

 

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