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- 10-K Annual report
- 10.10 Employee Stock Purchase Plan, As Amended
- 10.14 Form of Severance Agreement
- 10.29 Eighth Amendment Dated March 12, 2007 to Managed Care Alliance Agreement
- 21.1 List of Subsidiaries of Company
- 23.1 Consent of Pricewaterhousecoopers LLP
- 31.1 Certification of Chief Executive Officer Pursuant to Rule 13A-14(A)
- 31.2 Certification of Chief Financial Officer Pursuant to Rule 13A-14(A)
- 32.1 Certification of Chief Executive Officer Pursuant to 18 U.s.c. Section 1350
- 32.2 Certification of Chief Financial Officer Pursuant to 18 U.s.c. Section 1350
- CORRESP Corresp
GENTIVA HEALTH SERVICES, INC.
3 Huntington Quadrangle, Suite 200S
Melville, NY 11747-4627
March 13, 2008
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Re: | Gentiva Health Services, Inc. |
Form 10-K |
File No. 1-15669 |
Ladies and Gentlemen:
We file herewith via EDGAR Form 10-K of Gentiva Health Services, Inc. (“Company”) for its fiscal year ended December 30, 2007.
The Company’s financial statements included in the Form 10-K do not reflect any change from the preceding year in any accounting principles or practices or in the method of applying any such principles or practices.
If you have any questions with respect to the Form 10-K, please contact the undersigned by telephone (631-501-7035) or by fax (913-814-4844).
Very truly yours, |
/s/ John R. Potapchuk |
John R. Potapchuk Executive Vice President, Chief Financial Officer and Treasurer |