CCM [Concord Medical Services] CORRESP: (Original Filing)
[IMPSON HACHER ARTLETT S OWER TH LOOR ICBC T ARDEN OAD 3 G ONG ONG H (852) 2514-7600 ACSIMILE F IRECT IAL UMBER D (852) 2514-7630 AIL DDRESS E-M lchen@stblaw.com VIA EDGAR December 22, 2015 Larry Spirgel, Assistant Director Celeste M. Murphy, Legal Branch Chief Carlos Pacho, Senior Assistant Chief Accountant Christine Adams, Senior Staff Accountant Lahdan Rahmati, Law Clerk]