1345 Avenue of the Americas |
October 23, 2014
Sonia Barros
Assistant Director
Division of Corporation Finance
Securities and Exchange Commission
100 F. Street, N.E.
Washington, D.C. 20549
Re: | New Senior Investment Group Inc. |
Form 10-12B/A | |
Filed October 16, 2014 | |
File No. 001-36499 |
Dear Ms. Barros:
We hereby request acceleration of the effective date of the above-referenced Registration Statement on Form 10 of New Senior Investment Group Inc. (the “Company”) so that it may become effective at 12:00 p.m., Eastern Time, on October 24, 2014, or as soon as possible thereafter.
We request that we be notified of such effectiveness by a telephone call to Richard Aftanas of Skadden, Arps, Slate, Meagher & Flom LLP, the Company’s counsel, at (212) 735-4112.
In connection with this request, we acknowledge the following:
1. | Should the Securities and Exchange Commission (the “Commission”) or the staff of the Commission (the “Staff”), acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; |
2. | The action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and |
3. | The Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
[Signature Page Follows]
Sincerely, | ||
NEW SENIOR INVESTMENT GROUP INC. | ||
By: | /s/ Cameron MacDougall | |
Name: | Cameron MacDougall | |
Title: | Secretary |