SEC Company Response from REGIONAL HEALTH PROPERTIES, INC (RHEP, RHEPA, RHEPB, RHEPZ) (CIK 0001004724) (RHEP) — Aug 21, 2009
REGIONAL HEALTH PROPERTIES, INC (RHEP, RHEPA, RHEPB, RHEPZ) (CIK 0001004724)
Date: Aug. 21, 2009 · CIK: 0001004724 · Accession: 0001004724-09-000019
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-131542
Referenced dates: August 13, 2009
Letter
Securities and Exchange Commission AdCare Health Systems, Inc. Form 10-K for the fiscal year ended December 31, 2008 Filed March 31, 2009 File No. 333-131542
Dear Mr. Spirgel:
Today we filed our first amendment to Form 10-K for the fiscal year ended December 31, 2008, for AdCare Health Systems, Inc. (the “Company”). This letter sets forth the responses of the Company to the Securities and Exchange Commission (the “SEC”) staff’s (the “Staff”) letter dated August 13, 2009 with regard to the above-referenced filings. In response to the Staff’s comment, we have reproduced below the comment set forth in the Staff’s letter in italics and followed the comment with our response. References to “we,” “our,” or “us” mean the Company.
In connection with responding to the Staff’s comment, the Company hereby acknowledges that: (i) the Company is responsible for the adequacy and accuracy of the disclosure in the filings; (ii) Staff comments or changes to disclosure in response to Staff comments do not foreclose the SEC from taking any action with respect to the filings; and (iii) the Company may not assert Staff comments as a defense in any proceeding initiated by the SEC or any person under the federal securities laws of the United States.
Form 10-K for the year ending December 31, 2008
Report of Independent Registered Public Accounting Firm, page 28
Technical requirements for accountants’ reports specify that, besides indicating the city and state where issued, the accountant’s report shall be signed manually. See Rule 2-02(a) of Reg. S-X. Please revised and advise.
We have revised our filing to include the required signatures. Actual signatures are maintained on file at our corporate offices.
Should the Staff have further questions or comments or need any further information or clarification, please call me at 937-964-8974.
Sincerely,
/s/Scott
Cunningham
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CORRESP 1 filename1.htm August August 21, 2009 Mr. Larry Spirgel Assistant Director Securities and Exchange Commission 450 Fifth Street, N. W. Mail Stop 3720 Washington, DC 20549 RE: AdCare Health Systems, Inc. Form 10-K for the fiscal year ended December 31, 2008 Filed March 31, 2009 File No. 333-131542 Dear Mr. Spirgel: Today we filed our first amendment to Form 10-K for the fiscal year ended December 31, 2008, for AdCare Health Systems, Inc. (the “Company”). This letter sets forth the responses of the Company to the Securities and Exchange Commission (the “SEC”) staff’s (the “Staff”) letter dated August 13, 2009 with regard to the above-referenced filings. In response to the Staff’s comment, we have reproduced below the comment set forth in the Staff’s letter in italics and followed the comment with our response. References to “we,” “our,” or “us” mean the Company. In connection with responding to the Staff’s comment, the Company hereby acknowledges that: (i) the Company is responsible for the adequacy and accuracy of the disclosure in the filings; (ii) Staff comments or changes to disclosure in response to Staff comments do not foreclose the SEC from taking any action with respect to the filings; and (iii) the Company may not assert Staff comments as a defense in any proceeding initiated by the SEC or any person under the federal securities laws of the United States. Form 10-K for the year ending December 31, 2008 Report of Independent Registered Public Accounting Firm, page 28 Technical requirements for accountants’ reports specify that, besides indicating the city and state where issued, the accountant’s report shall be signed manually. See Rule 2-02(a) of Reg. S-X. Please revised and advise. We have revised our filing to include the required signatures. Actual signatures are maintained on file at our corporate offices. Should the Staff have further questions or comments or need any further information or clarification, please call me at 937-964-8974. Sincerely, /s/Scott Cunningham Scott Cunningham Chief Financial Officer