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Filing tables
Filing exhibits
- S-4 Registration of securities issued in business combination transactions
- 5.1 Opinion/consent of Latham & Watkins LLP
- 5.2 Opinion/consent of John Arena, Esq.
- 12.1 Computation of Ratio of Earnings to Fixed Charges
- 23.3 Consent of Ernst & Young LLP
- 23.4 Consent of Bdo Seidman, LLP
- 25.1 Statement of Eligibility of the Trustee on Form T-1
- 99.1 Form of Letter of Transmittal
- 99.2 Form of Notice of Guaranteed Delivery
- 99.3 Form of Letter to Registered Holders
- 99.4 Form of Instruction to Registered Holders
- 99.5 Form of Letter to Beneficial Holders
- 99.6 Form of Guidelines for Certification of Taxpayer Id
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Exhibit 23.4
Consent of Independent Registered Public Accounting Firm
Beverly Enterprises, Inc.
Ft. Smith, Arkansas
We hereby consent to the incorporation by reference in this Prospectus constituting a part of this Registration Statement of our report dated March 19, 2004, relating to the combined financial statements of Hospice USA, LLC and Affiliates for the fiscal years ended December 31, 2003, and 2002, appearing in Amendment No. 1 to the Beverly Enterprises, Inc. Current Report on Form 8-K, filed September 23, 2004.
/s/ BDO Seidman, LLP
Memphis, Tennessee
September 23, 2004