SEC Comment Letter for REGIONAL HEALTH PROPERTIES, INC (RHEP, RHEPA, RHEPB, RHEPZ) (CIK 0001004724) (RHEP) — Dec 1, 2015
REGIONAL HEALTH PROPERTIES, INC (RHEP, RHEPA, RHEPB, RHEPZ) (CIK 0001004724)
Date: Dec. 1, 2015 · CIK: 0001004724 · Accession: 0000000000-15-056016
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-33135
Letter
Mail Stop 3720 December 1 , 2015 Mr. Allan Rimland President and Chief Financial Officer Adcare Health Systems, Inc. 1145 Hembree Road Roswell, GA 300 76
Re: Adcare Health Systems, Inc. Form 10 -K for Fiscal Year Ended December 31, 2014 Filed March 31, 2015 File No. 001-33135
Dear Mr. Rimland :
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 wi th respect to the company or its 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 securities l aws 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 require.
Sincerely,
/s/ Robert S. Littlepage, for
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Mail Stop 3720 December 1 , 2015 Mr. Allan Rimland President and Chief Financial Officer Adcare Health Systems, Inc. 1145 Hembree Road Roswell, GA 300 76 Re: Adcare Health Systems, Inc. Form 10 -K for Fiscal Year Ended December 31, 2014 Filed March 31, 2015 File No. 001-33135 Dear Mr. Rimland : 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 wi th respect to the company or its 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 securities l aws 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 require. Sincerely, /s/ Robert S. Littlepage, for Carlos Pacho Senior Assistant Chief Accountant AD Office 11 – Telecommunications