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SEC Company Response from MANOR CARE INC (CIK 0000878736) — Nov 19, 2004

MANOR CARE INC (CIK 0000878736)
Date: Nov. 19, 2004 · CIK: 0000878736 · Accession: 0000950137-04-010234

AI Filing Summary & Sentiment

Referenced dates: November 15, 2004

Date
November 19, 2004
Author
/s/ Geoffrey G. Meyers
Form
CORRESP
Company
MANOR CARE INC (CIK 0000878736)

Letter

VIA EDGAR Office of Mergers and Acquisitions Division of Corporation Finance Securities and Exchange Commission Washington, D.C. 20549-0303 Re: Manor Care, Inc. TO-I filed November 3, 2004 File No. 5-42240

Dear Ms. Anderson:

Pursuant to your letter dated November 15, 2004 we acknowledge that:

•

the company is responsible for the adequacy and accuracy of the disclosure in its filings in connection with the tender offer commenced November 3, 2004;

•

staff comments or changes to disclosure in response to staff comments in the filings reviewed by the staff do not foreclose the Securities and Exchange Commission (the “Commission”) from taking any action with respect to company’s filings in connection with the tender offer commenced on November 3, 2004;

•

the company may not assert staff comments as a defense in any proceedings initiated by the Commission or any person under the federal securities laws of the United States of America.

In addition, we acknowledge that the Commission’s Division of Enforcement has access to all information that we may provide to the staff of the Commission’s Division of Corporation Finance in their review of our filings or in response to their comments on our filing.

Should you have any questions relating to foregoing, please do not hesitate to contact the undersigned at (419) 252-5545 or Travis L. Nelson of Latham & Watkins LLP at (312) 876-7686. Thank you for your cooperation and your attention in this matter.

Very Truly Yours,
/s/ Geoffrey G. Meyers

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CORRESP
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filename1.htm

corresp

    Manor Care, Inc.

333 N. Summit Street

PO Box 10086

Toledo, Ohio 43699-0086

(419) 252-5500

ManorCare

November 19, 2004

CONFIDENTIAL

VIA EDGAR

Michele M. Anderson, Esq.

Special Counsel

Office of Mergers and Acquisitions

Division of Corporation Finance

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C. 20549-0303

    Re:

    Manor Care, Inc. TO-I filed November 3, 2004

File No. 5-42240

Dear Ms. Anderson:

     Pursuant to your letter dated November 15, 2004 we acknowledge that:

    •

    the company is responsible for the adequacy and accuracy of the
disclosure in its filings in connection with the tender offer commenced
November 3, 2004;

    •

    staff comments or changes to disclosure in response to staff comments
in the filings reviewed by the staff do not foreclose the Securities and
Exchange Commission (the “Commission”) from taking any action with
respect to company’s filings in connection with the tender offer
commenced on November 3, 2004;

    •

    the company may not assert staff comments as a defense in any
proceedings initiated by the Commission or any person under the federal
securities laws of the United States of America.

     In addition, we acknowledge that the Commission’s Division of Enforcement
has access to all information that we may provide to the staff of the
Commission’s Division of Corporation Finance in their review of our filings or
in response to their comments on our filing.

     Should you have any questions relating to foregoing, please do not
hesitate to contact the undersigned at (419) 252-5545 or Travis L. Nelson of
Latham & Watkins LLP at (312) 876-7686. Thank you for your cooperation and
your attention in this matter.

    Very Truly Yours,

    /s/ Geoffrey G. Meyers

    Geoffrey G. Meyers

    Executive Vice President and

Chief Financial Officer

cc:     Latham & Watkins LLP