SEC Comment Letter for REGIONAL HEALTH PROPERTIES, INC (RHEP, RHEPA, RHEPB, RHEPZ) (CIK 0001004724) (RHEP) — Sep 14, 2009
REGIONAL HEALTH PROPERTIES, INC (RHEP, RHEPA, RHEPB, RHEPZ) (CIK 0001004724)
Date: Sept. 14, 2009 · CIK: 0001004724 · Accession: 0000000000-09-050812
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File numbers found in text: 001-33135
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
DIVISION OF
CORPORATION FINANCE
Mail Stop 3720
September 14, 2009
Via U.S. Mail and Fax
Mr. Scott Cunningham
Chief Financial Officer
AdCare Health Systems, Inc.
5057 Troy Rd.
Springfield, OH 45502-9032
RE: AdCare Health Systems, Inc.
Form 10-K for the fiscal ye ar ended December 31, 2008
Filed March 31, 2009
File No. 001-33135
Dear Mr. Cunningham:
We have completed our review of your Form 10-K and related filings and do not , at this time, have
any further comments. S i n c e r e l y , L a r r y S p i r g e l A s s i s t a n t D i r e c t o r