January 4, 2017
VIA EDGAR
Carlos Pacho
Senior Assistant Chief Accountant
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: Genesis Healthcare, Inc.
Form 8-K
Filed August 4, 2016
File No. 1-33459
Dear Mr. Pacho:
As a follow-up to the conversation we had yesterday with Christie Wong, this letter will confirm that Genesis Healthcare, Inc. has requested and received an extension until January 24, 2017 to respond to the comment letter that we received regarding the above-referenced filed document. If you have any questions or comments, please do not hesitate to contact me.
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| Very truly yours, |
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| /s/ Thomas DiVittorio |
| Thomas DiVittorio |
| Chief Financial Officer |
| Genesis Healthcare, Inc. |
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cc: | Stephen Young |
| Michael Sherman |
| Michael Berg |
| Genesis Healthcare, Inc. |