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- 10-K Annual report
- 10.26 Executive Non-solicitation, Non-competition and Confidentiality 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.
3350 Riverwood Parkway, Suite 1400
Atlanta, GA 30339
March 11, 2011
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Re: | Gentiva Health Services, Inc. |
Form 10-K for the fiscal year ended December 31, 2010 |
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 31, 2010.
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 (770-951-6101).
Very truly yours, |
/S/ ERIC R. SLUSSER |
Eric R. Slusser |
Executive Vice President, Chief |
Financial Officer and Treasurer |