SEC Comment Letter for VISTACARE, INC. (CIK 0000787030) — Nov 7, 2005
VISTACARE, INC. (CIK 0000787030)
Date: Nov. 7, 2005 · CIK: 0000787030 · Accession: 0000000000-05-056548
AI Filing Summary & Sentiment
File numbers found in text: 000-50118
Letter
Via Facsimile and U.S. Mail Mail Stop 6010 November 4, 2005 Mr. Mark E. Liebner Chief Financial Officer VistaCare, Inc. 4800 North Scottsdale Road, Suite 5000 Scottsdale, Arizona 85251
Re: VistaCare, Inc. Form 10-K for the transition period from January 1, 2004 to September 30, 2004 File No. 000-50118
Dear Mr. Liebner:
We have completed our review of your Form 10-K and have no further comments at this time.
Sincerely,
Joel Parker
Accounting Branch Chief
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Show Raw Text
<DOCUMENT> <TYPE>LETTER <SEQUENCE>1 <FILENAME>filename1.txt <TEXT> Via Facsimile and U.S. Mail Mail Stop 6010 November 4, 2005 Mr. Mark E. Liebner Chief Financial Officer VistaCare, Inc. 4800 North Scottsdale Road, Suite 5000 Scottsdale, Arizona 85251 Re: VistaCare, Inc. Form 10-K for the transition period from January 1, 2004 to September 30, 2004 File No. 000-50118 Dear Mr. Liebner: We have completed our review of your Form 10-K and have no further comments at this time. Sincerely, Joel Parker Accounting Branch Chief ?? ?? ?? ?? Mr. Peter M. Rubenovitch Manulife Financial Corporation Page 3 </TEXT> </DOCUMENT>