GENTIVA HEALTH SERVICES, INC.
3350 Riverwood Parkway
Suite 1400
Atlanta, Georgia 30339-3314
November 5, 2010
Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549-0404
Attn: Damon Colbert
| Re: | Gentiva Health Services, Inc. Registration Statement on Form S-4, filed October 27, 2010 File No. 333-170166 |
Dear Mr. Colbert,
Gentiva Health Services, Inc., a Delaware corporation (the “Company”), hereby requests acceleration of the effective date of the above-referenced Registration Statement on Form S-4 (the “Registration Statement”) so that such Registration Statement shall become effective at 5:00 p.m. (Washington, D.C. time), on Tuesday, November 9, 2010 or as soon thereafter as practicable.
The Company hereby acknowledges as follows:
| • | should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement; |
| • | the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and |
| • | the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Please provide a copy of the Commission’s order declaring the Registration Statement effective to John N. Camperlengo at the address first set forth above.
Respectfully yours, | ||
GENTIVA HEALTH SERVICES, INC. | ||
By: | /s/ John N Camperlengo | |
John N. Camperlengo Senior Vice President, General Counsel Chief Compliance Officer and Secretary | ||
