[LETTERHEAD OF COMMUNITY HEALTH SYSTEMS, INC.]

August 19, 2011

VIA EDGAR SUBMISSION

Mark Brunhofer
Senior Staff Accountant
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549

Re:		Community Health Systems, Inc. Form 10-K for the Year Ended December 31, 2010 Filed February 25, 2011 File No. 001-15925

Dear Mr. Brunhofer:

     Pursuant to the comment you issued orally during your telephone conversation with Thomas W. Christopher of Kirkland & Ellis LLP on August 16, 2011 with regard to the Annual Report on Form 10-K for the year ended December 31, 2010 (the “2010 Form 10-K”) of Community Health Systems, Inc. (the “Company”), the Company hereby acknowledges that:

	•		the Company is responsible for the adequacy and accuracy of the disclosure in the 2010 Form 10-K;
	•		staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the 2010 Form 10-K; and
	•		the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

		Sincerely,
		COMMUNITY HEALTH SYSTEMS, INC.
		By: Name:		/s/ Rachel A. Seifert   Rachel A. Seifert
		Title:		Executive Vice President, Secretary
				and General Counsel