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SEC Company Response from GENTIVA HEALTH SERVICES INC (CIK 0001096142) — Dec 2, 2005

GENTIVA HEALTH SERVICES INC (CIK 0001096142)
Date: Dec. 2, 2005 · CIK: 0001096142 · Accession: 0001179022-05-000180

AI Filing Summary & Sentiment

File numbers found in text: 001-15669

Referenced dates: November 18, 2005

Date
December 2, 2005
Author
/s/ Stacy S. Ingram
Form
CORRESP
Company
GENTIVA HEALTH SERVICES INC (CIK 0001096142)

Letter

correspondence

McKenna Long & Aldridge LLP

303 Peachtree Street, Suite 5300

Atlanta, Georgia 30308

December 2, 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 November 18, 2005

Registrant: Gentiva Health Services, Inc.

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

File No. 001-15669

Ladies and Gentlemen:

This is to confirm Tom Wardell's telephone conversation of December 2, 2005 with Ms. Akins 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 December 20, 2005.

If you have any questions, please contact Tom Wardell at (404) 527-4990 or me at (404) 527-4647.

Very truly yours,
/s/ Stacy S. Ingram

Show Raw Text
CORRESP
1
filename1.htm

correspondence

McKenna Long & Aldridge LLP

303 Peachtree Street, Suite 5300

Atlanta, Georgia 30308

December 2, 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 November 18, 2005

Registrant:  Gentiva Health Services, Inc.

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

File No. 001-15669

Ladies and Gentlemen:

This is to confirm Tom Wardell's telephone conversation of December 2, 2005
with Ms. Akins 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 December 20,
2005.

If you have any questions, please contact Tom Wardell at (404) 527-4990 or me
at (404) 527-4647.

                            Very truly yours,

                            /s/ Stacy S. Ingram

                            Stacy S. Ingram

cc: Mr. John R. Potapchuk

Mr. Stephen B. Paige

Thomas Wardell