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Exhibit 16.1
May 21, 2009
Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549
We have been furnished with a copy of the response to Item 4.01 of Form 8-K for the event that occurred on May 18, 2009, to be filed by our former client, National HealthCare Corporation. We agree with the statements made in response to that Item insofar as they relate to our Firm.
Very truly yours,
/s/ BDO Seidman, LLP
cc:
Lawrence Tucker, Audit Committee Chair
Donald Daniel, Senior Vice President and Controller