HCA substitute S-1 for estimated $4.6BN IPO

In what may be a final cleanup prior to HCA's estimated $4.6bn IPO going effective, HCA filed a fresh S-1 and withdrew its May 2010 filing, saying the move was made in part because of the company's recent reoganization. HCA is a bellwether in many ways, and its offering and the market response, thereto, may yield benchmarks for the sector, with valuation subsequently affecting young ventures looking for capital. Here's The Deal's take on the filing (23 Dec).