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December 21, 2016
Via Edgar
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Attention: Lyn Shenk, Branch Chief, Office of Transportation and Leisure
Re: | The Providence Service Corporation |
| Form 10-Q for Fiscal Quarter Ended September 30, 2016 |
| Filed November 9, 2016 |
File No. 001-34221 |
Dear Mr. Shenk:
On December 8, 2016, The Providence Service Corporation (the “Company”) received your letter (the “Comment Letter”) setting forth the comments of the staff (the “Staff”) of the Division of Corporation Finance of the Securities and Exchange Commission (the “Commission”) regarding the Form 10-Q filed by the Company on November 9, 2016.
The Comment Letter requests that the Company respond to the Staff’s comments within ten business days or to advise you when the Company will provide its response. The Company has reviewed the Staff’s comments and has begun preparation of its response. However, the Company will require additional time to consider and respond fully to the Staff’s comments. Accordingly, as we discussed withTheresa Brillant, the Company respectfully requests an extension of the time to respond to the Staff’s comments. The Company expects to provide its response to the Commission no later than January 11, 2017, and will endeavor to submit the response earlier if feasible.
If you have any questions relating to the foregoing, please do not hesitate to contact me at (203) 307-2801 or dshackelton@prscholdings.com.
Sincerely, |
/s/ David Shackelton |
David Shackelton |
Chief Financial Officer |
cc: | James Lindstrom, Chief Executive Officer |
Sophia Tawil, General Counsel | |
Bill Severance, Chief Accounting Officer | |
KPMG LLP | |
Steven Slutzky, Debevoise & Plimpton LLP |
700 Canal Street, Third Floor● Stamford, Connecticut 06902● 203/307.2800● www.prscholdings.com