CORRESP 3 filename3.htm CORRESP
HCA Inc.
One Park Plaza
Nashville, Tennessee 37203
June 29, 2009
VIA EDGAR
         
 
  Re:   HCA Inc. and Subsidiary Guarantors
Registration Statement on Form S-1
Filed May 27, 2009
File No. 333-159511
 
       
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Jeffrey Riedler
Dear Mr. Riedler:
     In connection with the written comments of the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”), dated June 5, 2009, with respect to its Registration Statement on Form S-1 filed with the Commission on May 27, 2009 (File No. 333-159511), HCA Inc., a Delaware corporation (the “Company”) hereby acknowledges that:
    The Company is responsible for the adequacy and accuracy of the disclosure in its filings;
 
    Staff comments or changes to disclosure in response to Staff comments in the filings reviewed by the Staff do not foreclose the Commission from taking any action with respect to the filing; and

 


 

         
Mr. Jeffrey Riedler
Securities and Exchange Commission
    2  
    The Company may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
         
  Sincerely,


HCA INC.
 
 
  By:   /s/ John M. Franck II   
    Name:   John M. Franck II   
    Title:   Vice President--Legal & Corporate Secretary   
 
     
cc:
  Via Facsimile
Mr. Scot Foley (SEC Division of Corporation Finance)
 
   
 
  Via Electronic Mail
John M. Franck II, Esq. (HCA Inc.)
Richard A. Fenyes, Esq. (Simpson Thacher & Bartlett