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 with Theresa 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