SEC Comment Letter for ADVOCAT INC (CIK 0000919956) — Aug 9, 2005

ADVOCAT INC (CIK 0000919956)
Date: Aug. 9, 2005 · CIK: 0000919956 · Accession: 0000000000-05-040889

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AI Filing Summary & Sentiment

File numbers found in text: 001-12996

Date

August 9, 2005

Author

Larry Spirgel

Form

UPLOAD

Company

ADVOCAT INC (CIK 0000919956)

Letter

Mail Stop 0407 August 9, 2005 Via U.S. Mail and Fax (615-771-7409) Mr. L. Glynn Riddle, Jr., Vice President, CFO, Secretary Advocat, Inc. 277 Mallory Station Road, Suite 130 Franklin, TN 37067

RE: Advocat Inc. Form 10-K for the fiscal year ended December 31, 2004 Filed March 29, 2005 File No. 001-12996

Dear Mr. Riddle:

We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments.

Sincerely,
Larry Spirgel
Assistant Director

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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
Mail Stop 0407

      							August 9, 2005

Via U.S. Mail and Fax (615-771-7409)
Mr. L. Glynn Riddle, Jr.,
Vice President, CFO, Secretary
Advocat, Inc.
277 Mallory Station Road, Suite 130
Franklin, TN 37067

	RE:     Advocat Inc.
      Form 10-K for the fiscal year ended December 31, 2004
                        Filed March 29, 2005
                        File No. 001-12996

Dear Mr. Riddle:

We have completed our review of your Form 10-K and related filings
and do not, at this time, have any further comments.

							Sincerely,

							Larry Spirgel
							Assistant Director

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Mr. Mr L. Glynn Riddle, Jr.,
Advocat Inc.
April 20, 2005
Page 4

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

         DIVISION OF
CORPORATION FINANCE

</TEXT>
</DOCUMENT>

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