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SEC Company Response from GENTIVA HEALTH SERVICES INC (CIK 0001096142) — Sep 21, 2005

GENTIVA HEALTH SERVICES INC (CIK 0001096142)
Date: Sept. 21, 2005 · CIK: 0001096142 · Accession: 0001179022-05-000104

AI Filing Summary & Sentiment

File numbers found in text: 001-15669

Referenced dates: August 24, 2005

Date
September 21, 2005
Author
/s/ Thomas Wardell
Form
CORRESP
Company
GENTIVA HEALTH SERVICES INC (CIK 0001096142)

Letter

Division of Corporation Finance Securities and Exchange Commission Registrant: Gentiva Health Services, Inc. Form 10-K for the Fiscal Year Ended January 2, 2005 Forms 10-Q for Fiscal Quarters Ended April 3, 2005 and July 3, 2005 File No. 001-15669

Dear Ms. Akins:

This is to confirm our telephone conversation of August 31, 2005 and our exchange of telephone messages today concerning the above-referenced Comment Letter. In our call of August 31, we indicated that we expected to be able to file the Registrant's responses by close of business September 22, 2005, and that we would contact you further if additional time was necessary. In our exchange today, we established that these responses will be filed with you not later than the close of business September 27, 2005.

If you have any questions, please contact me.

Very truly yours,
/s/ Thomas Wardell

Show Raw Text
CORRESP
1
filename1.htm

correspondence

McKenna Long & Aldridge LLP

303 Peachtree Street, Suite 5300

Atlanta, Georgia 30308

September 21, 2005

Tabatha Akins

Division of Corporation Finance

Securities and Exchange Commission

100 F Street N.E.

Washington, DC 20549

        Re: SEC Comment Letter dated August 24, 2005

        Registrant: Gentiva Health Services, Inc.

        Form 10-K for the Fiscal Year Ended January 2, 2005

        Forms 10-Q for Fiscal Quarters Ended April 3, 2005 and July 3, 2005

        File No. 001-15669

Dear Ms. Akins:

This is to confirm our telephone
conversation of August 31, 2005 and our exchange of telephone messages today
concerning the above-referenced Comment Letter. In our call of August 31, we
indicated that we expected to be able to file the Registrant's responses by
close of business September 22, 2005, and that we would contact you further if
additional time was necessary. In our exchange today, we established that these
responses will be filed with you not later than the close of business September
27, 2005.

If you have any questions, please
contact me.

                            Very truly yours,

                            /s/ Thomas Wardell

                            Thomas Wardell

TW:lar

cc: Mr. John R. Potapchuk

Mr. Stephen B. Paige