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SEC Comment Letter for NATIONAL HEALTHCARE CORP (NHC) (CIK 0001047335) (NHC) — Apr 29, 2005

NATIONAL HEALTHCARE CORP (NHC) (CIK 0001047335)
Date: April 29, 2005 · CIK: 0001047335 · Accession: 0000000000-05-021022

AI Filing Summary & Sentiment

File numbers found in text: 001-13489

Date
April 30, 2005
Author
Larry Spirgel
Form
UPLOAD
Company
NATIONAL HEALTHCARE CORP (NHC) (CIK 0001047335)

Letter

Mail Stop 0407 Via U.S. Mail and Fax (615-890-0123) Mr. Donald K. Daniel Vice President and Controller National Healthcare Corporation 100 Vine Street Murfreesboro, TN 37130

RE: National Healthcare Corporation Form 10-K for the fiscal year ended December 31, 2004 Filed March 7, 2005 File No. 001-13489

Dear Mr. Daniel:

We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments.

Sincerely,
Larry Spirgel
Assistant Director

Show Raw Text
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

      April 30, 2005

Mail Stop 0407

Via U.S. Mail and Fax (615-890-0123)

Mr. Donald K. Daniel
Vice President and Controller
National Healthcare Corporation
100 Vine Street
Murfreesboro, TN 37130

	RE:	National Healthcare Corporation
      Form 10-K for the fiscal year ended December 31, 2004
		Filed March 7, 2005
		File No. 001-13489

Dear Mr. Daniel:

      We have completed our review of your Form 10-K and related
filings and do not, at this time, have any further comments.

							Sincerely,

							Larry Spirgel
							Assistant Director

</TEXT>
</DOCUMENT>