SecProbe.io

CORRESP
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filename1.htm

REGIONAL
HEALTH PROPERTIES, INC.

454
Satellite Boulevard NW, Suite 100

Suwanee,
Georgia 30024

(678)
869-5116

May
23, 2023

BY
EDGAR

U.S.
Securities and Exchange Commission

Division
of Corporation Finance

100
F Street, N.E.

Washington,
D.C. 20549

    Attn:

    Dan
    Duchovny

    Office
    of Mergers and Acquisitions

    Kibum
    Park

    Office
    of Real Estate and Construction

    Re:
    Request
    for Acceleration of Effectiveness of Regional Health Properties, Inc.’s Registration Statement on Form S-4 (File No. 333-269750)
    initially filed on February 14, 2023, as amended by Amendment No. 1
    thereto filed on April 28, 2023, Amendment No. 2 thereto filed on May 18, 2023 and Amendment No. 3 thereto filed on May 22, 2023

Ladies
and Gentlemen:

Pursuant
to Rule 461 promulgated under the Securities Act of 1933, as amended, Regional Health Properties, Inc. hereby requests that the effectiveness
of the Registration Statement on Form S-4 (File No. 333-269750) (the “Registration Statement”) be accelerated so that
the Registration Statement will become effective on May 25, 2023 at 9:00 a.m., Eastern time, or as soon thereafter as practicable.

Please
call Clinton W. Rancher or Joshua Davidson of Baker Botts L.L.P. at (713) 229-1820 or (713) 229-1527, respectively, if you have any questions
regarding this request, and please notify either of them when this request for acceleration has been granted.

[Signature
on following page]

    Very
    truly yours,

    REGIONAL
    HEALTH PROPERTIES, INC.

    By:
    /s/
    Brent Morrison

    Brent
    Morrison

    Chief
    Executive Officer and President

    cc:
    Clinton
    W. Rancher, Baker Botts L.L.P.

    Joshua
    Davidson, Baker Botts L.L.P.