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United States securities and exchange commission logo
July 27, 2023
James D. Swift, M.D.
Chief Executive Officer
Pediatrix Medical Group, Inc.
1301 Concord Terrace
Sunrise, FL 33323
Re: Pediatrix Medical
Group, Inc.
Definitive Proxy
Statement on Schedule 14A
Filed March 31,
2023
File No. 001-12111
Dear James D. Swift:
We have limited our review of your most recent definitive proxy
statement to those issues
we have addressed in our comments. Please respond to these comments by
confirming that you
will revise your future proxy disclosures in accordance with the topics
discussed below.
Definitive Proxy Statement on Schedule 14A filed March 31, 2023
Pay Versus Performance, page 58
1. We note that you have
included Income (Loss) from Continuing Operations in column (h)
of your pay versus
performance table in lieu of net income (loss) as required by
Regulation S-K Item
402(v)(2)(v). Please include net income (loss), as reported in your
audited GAAP financial
statements, in column (h) for all years covered by the table. Refer
to Regulation S-K
Compliance and Disclosure Interpretations Questions 128D.08 and
128D.09. Please note
that you may voluntarily provide supplemental measures of
compensation or
financial performance, so long as any additional disclosure is clearly
identified as
supplemental, not misleading, and not presented with greater prominence
than the required
disclosure.
James D. Swift, M.D.
FirstName LastNameJames D. Swift, M.D.
Pediatrix Medical Group, Inc.
Comapany
July NamePediatrix Medical Group, Inc.
27, 2023
July 27,
Page 2 2023 Page 2
FirstName LastName
Please contact Eric Envall at 202-551-3234 or Charlie Guidry at
202-551-3621 with any
questions.
Sincerely,
Division of
Corporation Finance
Disclosure Review
Program