SEC Comment Letter for REGIONAL HEALTH PROPERTIES, INC (RHEP, RHEPA, RHEPB, RHEPZ) (CIK 0001004724) (RHEP) — Oct 23, 2013
REGIONAL HEALTH PROPERTIES, INC (RHEP, RHEPA, RHEPB, RHEPZ) (CIK 0001004724)
Date: Oct. 23, 2013 · CIK: 0001004724 · Accession: 0000000000-13-058391
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-33135
Letter
October 23, 201 3 Via E -mail Mr. Boyd P. Gentry President and Chief Executive Officer AdCare Health Systems, Inc. 5057 Troy Rd, Springfield, OH 45502 -9032
Re: AdCare Health Systems, Inc. Form 10-K for the fis cal year ended December 31, 2012 Filed July 8, 2013 File No. 001-33135
Dear Mr. Gentry :
We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securi ties laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the information the Securities Exchange Act of 1934 and all applicable rules requi re.
Sincerely,
/s/ Carlos Pacho for
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October 23, 201 3 Via E -mail Mr. Boyd P. Gentry President and Chief Executive Officer AdCare Health Systems, Inc. 5057 Troy Rd, Springfield, OH 45502 -9032 Re: AdCare Health Systems, Inc. Form 10-K for the fis cal year ended December 31, 2012 Filed July 8, 2013 File No. 001-33135 Dear Mr. Gentry : We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securi ties laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the information the Securities Exchange Act of 1934 and all applicable rules requi re. Sincerely, /s/ Carlos Pacho for Larry Spirgel Assistant Director cc: Via E -mail Lori Gelchion, Esq. Rogers & Hardin LLP