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
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<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>