SEC Comment Letter for REGIONAL HEALTH PROPERTIES, INC (RHEP, RHEPA, RHEPB, RHEPZ) (CIK 0001004724) (RHEP) — Aug 26, 2010

REGIONAL HEALTH PROPERTIES, INC (RHEP, RHEPA, RHEPB, RHEPZ) (CIK 0001004724)
Date: Aug. 26, 2010 · CIK: 0001004724 · Accession: 0000000000-10-049511

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File numbers found in text: 001-33135

Date

August 26, 2010

Author

Kathleen Krebs

Form

UPLOAD

Company

REGIONAL HEALTH PROPERTIES, INC (RHEP, RHEPA, RHEPB, RHEPZ) (CIK 0001004724)

Letter

August 26, 2010

Via U.S. Mail and Facsimile to 937-964-8961 Gary L. Wade President and Chief Executive Officer AdCare Health Systems, Inc. 5057 Troy Road Springfield, OH 45502 Re: AdCare Health Systems, Inc. Form 10-K for the fiscal ye ar ended Decem ber 31, 2009 Filed March 31, 2010 File No. 001-33135 Dear Mr. Wade: We have completed our review of your fili ngs and do not have any further comments at this time. Sincerely, /s/ Kathleen Krebs for Larry Spirgel Assistant Director

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August 26, 2010

Via U.S. Mail and Facsimile to 937-964-8961
 Gary L. Wade President and Chief Executive Officer
AdCare Health Systems, Inc.
5057 Troy Road Springfield, OH 45502
 Re: AdCare Health Systems, Inc.
Form 10-K for the fiscal ye ar ended Decem ber 31, 2009
  Filed March 31, 2010
  File No. 001-33135
 Dear Mr. Wade:
 We have completed our review of your fili ngs and do not have any further comments at
this time.
Sincerely,
   /s/ Kathleen Krebs  for Larry Spirgel
Assistant Director

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