SEC Comment Letter for REGIONAL HEALTH PROPERTIES, INC (RHEP, RHEPA, RHEPB, RHEPZ) (CIK 0001004724) (RHEP) — Sep 2, 2014
REGIONAL HEALTH PROPERTIES, INC (RHEP, RHEPA, RHEPB, RHEPZ) (CIK 0001004724)
Date: Sept. 2, 2014 · CIK: 0001004724 · Accession: 0000000000-14-043944
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Reasoning
Letter
September 2, 2014 Via E -mail Ronald W. Fleming Chief Financial Officer AdCare Health Systems, Inc. 1145 Hembree Road Roswell, GA 30076
Re: AdCare Health Systems, Inc. Preliminary Proxy Statement on Schedule 14A Filed August 15, 2014 File No. 001 -33135
Dear Mr. Fleming :
We have completed our review of your filings. 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 s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Celeste M. Murphy for
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September 2, 2014 Via E -mail Ronald W. Fleming Chief Financial Officer AdCare Health Systems, Inc. 1145 Hembree Road Roswell, GA 30076 Re: AdCare Health Systems, Inc. Preliminary Proxy Statement on Schedule 14A Filed August 15, 2014 File No. 001 -33135 Dear Mr. Fleming : We have completed our review of your filings. 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 s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Celeste M. Murphy for Larry Spirgel Assistant Director cc: Via E -mail Lori A. Gelchion Rogers & Hardin LLP