October 7, 2009
VIA EDGAR & FACSIMILE
Mr. Larry M. Spirgel
Assistant Director
United States Securities and Exchange Commission
Division of Corporation Finance, Mail Stop 3720
450 Fifth Street, N.W.
Washington, D.C. 20549
RE:
National HealthCare Corporation
Form 10-K for the Fiscal Year Ended December 31, 2008
Filed March 6, 2009
Form 10-Q for the Fiscal Quarters Ended March 31, 2009 and June 30, 2009
File No. 001-13489
Dear Mr. Spirgel:
This is a written request for an extension of the time allowed for National HealthCare Corporation (the “Company”) to respond to your letter dated September 24, 2009 regarding the Company’s filing referenced above. Mr. Daniel, the Company’s Senior Vice President and Controller and addressee of the letter has been out of the office over the last week. Therefore, we respectfully request that you allow the Company to file its response to your letter on or before October 23, 2009. I spoke to Scott Hodgdon today, and he indicated that there was not a problem with this request provided we filed a written request by EDGAR.
The Company is committed to fully complying with the SEC disclosure requirements. We would like a little more time to ensure that we can adequately respond to each item in your comment letter. If you have any problems or concerns with receiving our response on or before October 23, 2009, please call me at (615) 251-1083 to discuss.
Sincerely,
HARWELL HOWARD HYNE
GABBERT & MANNER, P.C.
/s/ Susan V. Sidwell
Susan V. Sidwell
cc:
Kenya Wright Gumbs
Scott Hodgdon
