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SEC Company Response from GENTIVA HEALTH SERVICES INC (CIK 0001096142) — Nov 3, 2005

GENTIVA HEALTH SERVICES INC (CIK 0001096142)
Date: Nov. 3, 2005 · CIK: 0001096142 · Accession: 0001179022-05-000162

AI Filing Summary & Sentiment

File numbers found in text: 001-15669

Referenced dates: October 21, 2005

Date
November 3, 2005
Author
/s/ Thomas Wardell
Form
CORRESP
Company
GENTIVA HEALTH SERVICES INC (CIK 0001096142)

Letter

correspondence

McKenna Long & Aldridge LLP

303 Peachtree Street, Suite 5300

Atlanta, Georgia 30308

November 3, 2005

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, DC 20549

Attention: Jim Rosenberg

Lisa Vanjoske

Tabatha Akins

Re: SEC Comment Letter dated October 21, 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

Ladies and Gentlemen:

This is to confirm our telephone conversation of October 26, 2005 concerning the above-referenced Comment Letter. We expect to be able to file the Registrant's responses not later than the close of business on November 9, 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

November 3, 2005

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, DC  20549

Attention:          Jim Rosenberg

                        Lisa Vanjoske

                        Tabatha Akins

Re:       SEC
Comment Letter dated October 21, 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

Ladies and Gentlemen:

This is to confirm our telephone conversation of October 26, 2005
concerning the above-referenced Comment Letter.  We expect to be able to file
the Registrant's responses not later than the close of business on November 9,
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