January 23, 2017 Kevin H. Douglas Bass, Berry & Sims PLC
[email protected] Re: Community Health Systems, Inc. Dear Mr. Douglas: This is in regard to your letter dated January 23, 2017 concerning the shareholder proposal submitted by the Bricklayers & Trowel Trades International Pension Fund for inclusion in CHS’s proxy materials for its upcoming annual meeting of security holders. Your letter indicates that the proponent has withdrawn the proposal and that CHS therefore withdraws its January 17, 2017 request for a no-action letter from the Division. Because the matter is now moot, we will have no further comment. Copies of all of the correspondence related to this matter will be made available on our website at http://www.sec.gov/divisions/corpfin/cf-noaction/14a-8.shtml. For your reference, a brief discussion of the Division’s informal procedures regarding shareholder proposals is also available at the same website address. Sincerely, Ryan J. Adams Attorney-Adviser cc: Thomas F. McIntyre Bricklayers & Trowel Trades International Pension Fund
[email protected] B A S S B E R R Y + S I M S .., 150 Third Avenue South, Suite 2800 Nashville, TN 37201 (615) 742-6200 January 23, 2017 VIA ELECTRONIC MArL (
[email protected]) U.S. Securities and Exchange Commission Division of Corporation Finance Office of Chief Counsel 100 F Street, N.E. Washington, D.C. 20549 Re: Community Health Systems, Inc. Withdrawal of No-Action Request Relating to Shareholder Proposal of Bricklayers & Trowel Trades International Pension Fund Ladies and Gentlemen: In a letter dated January 17, 2017, we requested that the staff of the Division of Corporate Finance concur that our client, Community Health Systems, Inc.