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Filing tables
Filing exhibits
- S-1/A IPO registration
- 2.1 Form of Distribution Agreement
- 3.1 Form of Amended and Restated Certificate of Incorporation
- 3.2 Form of Amended and Restated Bylaws
- 5.1 Opinion of O'melveny & Myers LLP
- 8.1 Opinion of Fried, Frank, Harris, Shriver & Jacobson LLP
- 10.1 Form of Master Lease Agreement
- 10.2 Tax Allocation Agreement
- 10.3 Form of Transition Services Agreement
- 21.1 List of Subsidiaries
- 23.1 Consent of Pricewaterhousecoopers LLP (Sun Healthcare Group, Inc)
- 23.2 Consent of Pricewaterhousecoopers LLP (Sun Real Estate Properties)
- 23.3 Consent of Ernst & Young LLP
- 99.9 Form of Sun Healthcare Group, Inc. Proxy Card
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Exhibit 23.1
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We hereby consent to the incorporation by reference in this Registration Statement on Form S-1 (File No. 333-167041) of our report dated March 4, 2010 relating to the financial statements and financial statement schedule of Sun Healthcare Group, Inc. as of and for the years ended December 31, 2009 and 2008 and the effectiveness of internal control over financial reporting as of December 31, 2009, which appears in Sun Healthcare Group, Inc.’s Annual Report on Form 10-K for the year ended December 31, 2009. We also consent to the reference to us under the heading “Experts” in such Registration statement.
/s/ PricewaterhouseCoopers LLP
Irvine, California
September 22, 2010