September 24, 2015
VIA EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attn: Lahdan Rahmati, Esq.
| Re: | Kindred Healthcare, Inc. |
| Registration Statement on Form S-4 (File No. 333-206995) |
Dear Ms. Rahmati:
With respect to the above-referenced registration statement (the “Registration Statement”), and pursuant to Rule 461 of Regulation C promulgated under the Securities Act of 1933, as amended, we hereby respectfully request that the Securities and Exchange Commission (the “Commission”) accelerate the effective date of the Registration Statement, so that it is declared effective at noon (Eastern Time) on September 29, 2015 or as soon as practicable thereafter.
In connection with this request for the acceleration of the effective date of the Registration Statement, Kindred Healthcare, Inc. (the “Company”) and each of the guarantors listed in the Registration Statement (“Guarantors” and, together with the Company, the “Registrants”) acknowledge that:
| (i) | should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; |
| (ii) | the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve any of the Registrants from their full responsibility for the adequacy and accuracy of the disclosure in the filing; and |
| (iii) | the Registrants 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 contact Nicolas Grabar of Cleary Gottlieb Steen & Hamilton LLP, counsel to the Company, at (212) 225-2414 or via email at ngrabar@cgsh.com, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.
Ms. Lahdan Rahmati
Securities and Exchange Commission
p.2
Very truly yours,
KINDRED HEALTHCARE, INC.
ABC HOSPICE, LLC
ABERDEEN HOLDINGS, INC.
ABLE HOME HEALTHCARE, INC.
ACCESS HOME HEALTH OF FLORIDA, LLC
ADVANCED ONCOLOGY SERVICES, INC.
ALPINE HOME HEALTH CARE, LLC
ALPINE HOME HEALTH II, INC.
ALPINE HOME HEALTH, INC.
ALPINE RESOURCE GROUP, INC.
AMERICAN HOMECARE MANAGEMENT CORP.
AMERICAN HOSPICE, INC.
AMERICAN VITALCARE, L.L.C.
ASIAN AMERICAN HOME CARE, INC.
AVERY MANOR NURSING, L.L.C.
BAYBERRY CARE CENTER, L.L.C.
BETHANY HOSPICE, LLC
BRAINTREE NURSING, L.L.C.
BWB SUNBELT HOME HEALTH SERVICES, LLC
CALIFORNIA HOSPICE, LLC
CALIFORNIA NURSING CENTERS, L.L.C.
CAPITAL CARE RESOURCES OF SOUTH
CAROLINA, LLC
CAPITAL CARE RESOURCES, LLC
CAPITAL HEALTH MANAGEMENT GROUP, LLC
CARE CENTER OF ROSSMOOR, L.L.C.
CENTERRE HEALTHCARE CORPORATION
CENTRAL ARIZONA HOME HEALTH CARE, INC.
CHAPARRAL HOSPICE, INC.
CHATTAHOOCHEE VALLEY HOME CARE SERVICES, LLC
CHATTAHOOCHEE VALLEY HOME HEALTH, LLC
CHC MANAGEMENT SERVICES, LLC
CHMG ACQUISITION LLC
CHMG OF ATLANTA, LLC
CHMG OF GRIFFIN, LLC
CLEAR LAKE REHABILITATION HOSPITAL, L.L.C.
COLORADO HOSPICE, L.L.C.
COMPASS HOSPICE, INC.
COUNTRY ESTATES NURSING, L.L.C.
COURTLAND GARDENS HEALTH CENTER, INC.
CRH OF ARLINGTON, LLC
CRH OF AVON, LLC
Ms. Lahdan Rahmati
Securities and Exchange Commission
p.3
CRH OF CLEVELAND, LLC
CRH OF DALLAS, LLC
CRH OF FORT WORTH, LLC
CRH OF INDIANAPOLIS, LLC
CRH OF LANCASTER, LLC
CRH OF LANGHORNE, LLC
CRH OF MADISON, LLC
CRH OF MEMPHIS, LLC
CRH OF OKLAHOMA CITY, LLC
CRH OF SPRINGFIELD, LLC
CRH OF ST. LOUIS, LLC
CRH OF WAUKESHA, LLC
EASTERN CAROLINA HOME HEALTH AGENCY, LLC
FAITH HOME HEALTH AND HOSPICE, LLC
FAITH IN HOME SERVICES, L.L.C.
FHI GP, INC.
FHI HEALTH SYSTEMS, INC.
FHI LP, INC.
FIRST HOME HEALTH, INC.
FOCUS CARE HEALTH RESOURCES, INC.
FORESTVIEW NURSING, L.L.C.
GBA HOLDING, INC.
GBA WEST, LLC
GENTIVA CERTIFIED HEALTHCARE CORP.
GENTIVA HEALTH SERVICES (CERTIFIED), INC.
GENTIVA HEALTH SERVICES (USA) LLC
GENTIVA HEALTH SERVICES HOLDING CORP.
GENTIVA HEALTH SERVICES, INC.
GENTIVA REHAB WITHOUT WALLS, LLC
GENTIVA SERVICES OF NEW YORK, INC.
GEORGIA HOSPICE, LLC
GILBERT’S HOME HEALTH AGENCY, INC.
GILBERT’S HOSPICE CARE OF MISSISSIPPI, LLC
GILBERT’S HOSPICE CARE, LLC
GIRLING HEALTH CARE SERVICES OF KNOXVILLE, INC.
GIRLING HEALTH CARE, INC.
GODDARD NURSING, L.L.C.
GREENBRAE CARE CENTER, L.L.C.
GREENS NURSING AND ASSISTED LIVING, L.L.C.
HARBORLIGHTS NURSING, L.L.C.
HARDEN CLINICAL SERVICES, LLC
HARDEN HC TEXAS HOLDCO, LLC
HARDEN HEALTHCARE HOLDINGS, LLC
HARDEN HEALTHCARE SERVICES, LLC
Ms. Lahdan Rahmati
Securities and Exchange Commission
p.4
HARDEN HEALTHCARE, LLC
HARDEN HOME HEALTH, LLC
HARDEN HOME OPTION, LLC
HARDEN HOSPICE, LLC
HAVEN HEALTH, LLC
HAWKEYE HEALTH SERVICES, INC.
HEALTHFIELD HOME HEALTH, LLC
HEALTHFIELD HOSPICE SERVICES, LLC
HEALTHFIELD OF SOUTHWEST GEORGIA, LLC
HEALTHFIELD OF STATESBORO, LLC
HEALTHFIELD OF TENNESSEE, LLC
HEALTHFIELD OPERATING GROUP, LLC
HEALTHFIELD, LLC
HELIAN ASC OF NORTHRIDGE, INC.
HELIAN HEALTH GROUP, INC.
HHS HEALTHCARE CORP.
HIGHGATE NURSING, L.L.C.
HIGHLANDER NURSING, L.L.C.
HOME HEALTH CARE AFFILIATES OF CENTRAL MISSISSIPPI, L.L.C.
HOME HEALTH CARE AFFILIATES OF MISSISSIPPI, INC.
HOME HEALTH CARE AFFILIATES, INC.
HOME HEALTH CARE OF CARTERET COUNTY, LLC
HOME HEALTH OF RURAL TEXAS, INC.
HOME HEALTH SERVICES, INC.
HOMECARE HOLDINGS, INC.
HOMECARE PLUS, INC.
HOMESTEAD HEALTH AND REHABILITATION CENTER, L.L.C.
HORIZON HEALTH CARE SERVICES, INC.
HORIZON HEALTH NETWORK LLC
HOSPICE CARE OF KANSAS AND MISSOURI, L.L.C.
HOSPICE CARE OF KANSAS, L.L.C.
HOSPICE CARE OF THE MIDWEST, L.L.C.
HOUSE CALL DOCTORS, INC.
INTEGRACARE HOLDINGS, INC.
INTEGRACARE HOME HEALTH SERVICES, INC.
INTEGRACARE HOSPICE OF ABILENE, LLC
INTEGRACARE INTERMEDIATE HOLDINGS, INC.
INTEGRACARE OF ABILENE, LLC
INTEGRACARE OF ALBANY, LLC
INTEGRACARE OF ATHENS-HOME HEALTH, LLC
INTEGRACARE OF ATHENS-HOSPICE, LLC
INTEGRACARE OF GRANBURY, LLC
INTEGRACARE OF LITTLEFIELD, LLC
Ms. Lahdan Rahmati
Securities and Exchange Commission
p.5
INTEGRACARE OF OLNEY HOME HEALTH, LLC
INTEGRACARE OF TEXAS, LLC
INTEGRACARE OF WEST TEXAS-HOME HEALTH, LLC
INTEGRACARE OF WEST TEXAS-HOSPICE, LLC
INTEGRACARE OF WICHITA FALLS, LLC
IOWA HOSPICE, L.L.C.
ISIDORA’S HEALTH CARE INC.
J.B. THOMAS HOSPITAL, INC.
KAH DEVELOPMENT 1, L.L.C.
KAH DEVELOPMENT 2, L.L.C.
KAH DEVELOPMENT 3, L.L.C.
KAH DEVELOPMENT 4, L.L.C.
KAH DEVELOPMENT 5, L.L.C.
KAH DEVELOPMENT 6, L.L.C.
KAH DEVELOPMENT 7, L.L.C.
KAH DEVELOPMENT 8, L.L.C.
KAH DEVELOPMENT 9, L.L.C.
KAH DEVELOPMENT 10, L.L.C.
KAH DEVELOPMENT 11, L.L.C.
KAH DEVELOPMENT 12, L.L.C.
KAH DEVELOPMENT 13, L.L.C.
KAH DEVELOPMENT 14, L.L.C.
KAH DEVELOPMENT 15, L.L.C.
KINDRED BRAINTREE HOSPITAL, L.L.C.
KINDRED DEVELOPMENT 4, L.L.C.
KINDRED DEVELOPMENT 7, L.L.C.
KINDRED DEVELOPMENT 8, L.L.C.
KINDRED DEVELOPMENT 9, L.L.C.
KINDRED DEVELOPMENT 10, L.L.C.
KINDRED DEVELOPMENT 11, L.L.C.
KINDRED DEVELOPMENT 12, L.L.C.
KINDRED DEVELOPMENT 13, L.L.C.
KINDRED DEVELOPMENT 15, L.L.C.
KINDRED DEVELOPMENT 17, L.L.C.
KINDRED DEVELOPMENT 27, L.L.C.
KINDRED DEVELOPMENT 29, L.L.C.
KINDRED DEVELOPMENT HOLDINGS 3, L.L.C.
KINDRED DEVELOPMENT HOLDINGS 5, L.L.C.
KINDRED HEALTHCARE OPERATING, INC.
KINDRED HEALTHCARE SERVICES, INC.
KINDRED HOSPICE SERVICES, L.L.C.
KINDRED HOSPITAL-PALM BEACH, L.L.C.
KINDRED HOSPITAL-PITTSBURGH-NORTH SHORE, L.L.C.
KINDRED HOSPITALS EAST, L.L.C.
Ms. Lahdan Rahmati
Securities and Exchange Commission
p.6
KINDRED HOSPITALS WEST, L.L.C.
KINDRED HOSPITAL-SPRINGFIELD, L.L.C.
KINDRED HOSPITAL-TOLEDO, L.L.C.
KINDRED NEVADA, L.L.C.
KINDRED NURSING CENTERS EAST, L.L.C.
KINDRED NURSING CENTERS NORTH, L.L.C.
KINDRED NURSING CENTERS SOUTH, L.L.C.
KINDRED NURSING CENTERS WEST, L.L.C.
KINDRED REHAB SERVICES, INC.
KINDRED SYSTEMS, INC.
KND DEVELOPMENT 50, L.L.C.
KND DEVELOPMENT 51, L.L.C.
KND DEVELOPMENT 52, L.L.C.
KND DEVELOPMENT 53, L.L.C.
KND DEVELOPMENT 54, L.L.C.
KND DEVELOPMENT 55, L.L.C.
KND DEVELOPMENT 56, L.L.C.
KND DEVELOPMENT 57, L.L.C.
KND DEVELOPMENT 58, L.L.C.
KND DEVELOPMENT 59, L.L.C.
KND DEVELOPMENT 60, L.L.C.
KND DEVELOPMENT 61, L.L.C.
KND DEVELOPMENT 62, L.L.C.
KND DEVELOPMENT 63, L.L.C.
KND HOSPITAL REAL ESTATE HOLDINGS, L.L.C.
KND REAL ESTATE 1, L.L.C.
KND REAL ESTATE 2, L.L.C.
KND REAL ESTATE 3, L.L.C.
KND REAL ESTATE 4, L.L.C.
KND REAL ESTATE 5, L.L.C.
KND REAL ESTATE 6, L.L.C.
KND REAL ESTATE 7, L.L.C.
KND REAL ESTATE 8, L.L.C.
KND REAL ESTATE 9, L.L.C.
KND REAL ESTATE 10, L.L.C.
KND REAL ESTATE 11, L.L.C.
KND REAL ESTATE 12, L.L.C.
KND REAL ESTATE 13, L.L.C.
KND REAL ESTATE 14, L.L.C.
KND REAL ESTATE 15, L.L.C.
KND REAL ESTATE 16, L.L.C.
KND REAL ESTATE 17, L.L.C.
KND REAL ESTATE 18, L.L.C.
KND REAL ESTATE 19, L.L.C.
KND REAL ESTATE 20, L.L.C.
KND REAL ESTATE 21, L.L.C.
Ms. Lahdan Rahmati
Securities and Exchange Commission
p.7
KND REAL ESTATE 22, L.L.C.
KND REAL ESTATE 23, L.L.C.
KND REAL ESTATE 24, L.L.C.
KND REAL ESTATE 25, L.L.C.
KND REAL ESTATE 26, L.L.C.
KND REAL ESTATE 27, L.L.C.
KND REAL ESTATE 28, L.L.C.
KND REAL ESTATE 29, L.L.C.
KND REAL ESTATE 31, L.L.C.
KND REAL ESTATE 32, L.L.C.
KND REAL ESTATE 33, L.L.C.
KND REAL ESTATE 34, L.L.C.
KND REAL ESTATE 35, L.L.C.
KND REAL ESTATE 36, L.L.C.
KND REAL ESTATE 37, L.L.C.
KND REAL ESTATE 38, L.L.C.
KND REAL ESTATE 39, L.L.C.
KND REAL ESTATE 4, L.L.C.
KND REAL ESTATE 41, L.L.C.
KND REAL ESTATE 42, L.L.C.
KND REAL ESTATE 43, L.L.C.
KND REAL ESTATE 44, L.L.C.
KND REAL ESTATE 45, L.L.C.
KND REAL ESTATE 46, L.L.C.
KND REAL ESTATE 47, L.L.C.
KND REAL ESTATE 48, L.L.C.
KND REAL ESTATE 49, L.L.C.
KND REAL ESTATE 50, L.L.C.
KND REAL ESTATE 51, L.L.C.
KND REAL ESTATE HOLDINGS, L.L.C.
KND REHAB REAL ESTATE HOLDINGS, L.L.C.
KND SNF REAL ESTATE HOLDINGS, L.L.C.
LAFAYETTE HEALTH CARE CENTER, INC.
LAFAYETTE SPECIALTY HOSPITAL, L.L.C.
LAKES HOSPICE, L.L.C.
LAUREL LAKE HEALTH AND REHABILITATION, L.L.C.
LIGHTHOUSE HOSPICE-COASTAL BEND, LLC
LIGHTHOUSE HOSPICE-METROPLEX, LLC
LIGHTHOUSE HOSPICE MANAGEMENT, LLC
LIGHTHOUSE HOSPICE PARTNERS, LLC
LIGHTHOUSE HOSPICE-SAN ANTONIO, LLC
MAINE ASSISTED LIVING, L.L.C.
MASSACHUSETTS ASSISTED LIVING, L.L.C.
MEADOWS NURSING, L.L.C.
MED. TECH. SERVICES OF SOUTH FLORIDA, INC.
Ms. Lahdan Rahmati
Securities and Exchange Commission
p.8
MEDEQUITIES, INC.
MEDICAL HILL REHAB CENTER, L.L.C.
MED-TECH PRIVATE CARE, INC.
MED-TECH SERVICES OF DADE, INC.
MED-TECH SERVICES OF PALM BEACH, INC.
MID-SOUTH HOME CARE SERVICES, LLC
MID-SOUTH HOME HEALTH AGENCY, LLC
MID-SOUTH HOME HEALTH OF GADSDEN, LLC
MID-SOUTH HOME HEALTH, LLC
MILLS MEDICAL PRACTICES, LLC
MISSOURI HOME CARE OF ROLLA, INC.
NEW TRIUMPH HEALTHCARE OF TEXAS, L.L.C.
NEW TRIUMPH HEALTHCARE, INC.
NEW YORK HEALTHCARE SERVICES, INC.
NORTH WEST TEXAS HOME HEALTH SERVICES, LLC
NORTHLAND LTACH, LLC
NP PLUS, LLC
NRP HOLDINGS COMPANY
NURSING CARE—HOME HEALTH AGENCY, INC.
ODYSSEY HEALTHCARE AUSTIN, LLC
ODYSSEY HEALTHCARE DETROIT, LLC
ODYSSEY HEALTHCARE FORT WORTH, LLC
ODYSSEY HEALTHCARE GP, LLC
ODYSSEY HEALTHCARE HOLDING COMPANY
ODYSSEY HEALTHCARE LP, LLC
ODYSSEY HEALTHCARE OF AUGUSTA, LLC
ODYSSEY HEALTHCARE OF FLINT, LLC
ODYSSEY HEALTHCARE OF MARION COUNTY, LLC
ODYSSEY HEALTHCARE OF SAVANNAH, LLC
ODYSSEY HEALTHCARE OF ST. LOUIS, LLC
ODYSSEY HEALTHCARE, INC.
OHS SERVICE CORP.
OMEGA HOSPICE, LLC
OUTREACH HEALTH SERVICES OF NORTH TEXAS, LLC
OUTREACH HEALTH SERVICES OF THE PANHANDLE, LLC
PACIFIC COAST CARE CENTER, L.L.C.
PACIFIC WEST HOME CARE, LLC
PEOPLEFIRST HOMECARE & HOSPICE OF CALIFORNIA, L.L.C.
PEOPLEFIRST HOMECARE & HOSPICE OF COLORADO, L.L.C.
Ms. Lahdan Rahmati
Securities and Exchange Commission
p.9
PEOPLEFIRST HOMECARE & HOSPICE OF INDIANA, L.L.C.
PEOPLEFIRST HOMECARE & HOSPICE OF MASSACHUSETTS, L.L.C.
PEOPLEFIRST HOMECARE & HOSPICE OF OHIO, L.L.C.
PEOPLEFIRST HOMECARE & HOSPICE OF UTAH, L.L.C.
PEOPLEFIRST HOMECARE OF COLORADO, L.L.C.
PEOPLEFIRST VIRGINIA, L.L.C.
PERSONACARE OF CONNECTICUT, INC.
PERSONACARE OF HUNTSVILLE, INC.
PERSONACARE OF OHIO, INC.
PERSONACARE OF READING, INC.
PERSONACARE OF WISCONSIN, INC.
PF DEVELOPMENT 5, L.L.C.
PF DEVELOPMENT 6, L.L.C
PF DEVELOPMENT 7, L.L.C.
PF DEVELOPMENT 8, L.L.C.
PF DEVELOPMENT 9, L.L.C.
PF DEVELOPMENT 10, L.L.C.
PF DEVELOPMENT 15, L.L.C.
PF DEVELOPMENT 16, L.L.C.
PF DEVELOPMENT 17, L.L.C.
PF DEVELOPMENT 18, L.L.C.
PF DEVELOPMENT 19, L.L.C.
PF DEVELOPMENT 20, L.L.C.
PF DEVELOPMENT 21, L.L.C.
PF DEVELOPMENT 22, L.L.C.
PF DEVELOPMENT 23, L.L.C.
PF DEVELOPMENT 26, L.L.C.
PF DEVELOPMENT 27, L.L.C.
PHH ACQUISITION CORP.
PHHC ACQUISITION CORP.
PHYSICIAN HOUSECALLS, LLC
PROFESSIONAL HEALTHCARE AT HOME, LLC
PROFESSIONAL HEALTHCARE, LLC
QC-MEDI NEW YORK, INC.
QUALITY CARE – USA, INC.
REHAB INSURANCE CORPORATION REHAB STAFFING, L.L.C.
REHABCARE DEVELOPMENT 2, L.L.C.
REHABCARE DEVELOPMENT 3, L.L.C.
REHABCARE DEVELOPMENT 4, L.L.C.
REHABCARE DEVELOPMENT 5, L.L.C.
REHABCARE GROUP EAST, INC.
Ms. Lahdan Rahmati
Securities and Exchange Commission
p.10
REHABCARE GROUP MANAGEMENT SERVICES, INC.
REHABCARE GROUP OF CALIFORNIA, L.L.C.
REHABCARE GROUP OF TEXAS, L.L.C.
REHABCARE GROUP, INC.
REHABCARE HOSPITAL HOLDINGS, L.L.C.
SALT LAKE PHYSICAL THERAPY ASSOCIATES, INC.
SATURDAY PARTNERS, LLC
SCCI HEALTH SERVICES CORPORATION
SCCI HOSPITAL—EASTON, INC.
SCCI HOSPITAL—EL PASO, INC.
SCCI HOSPITAL—MANSFIELD, INC.
SCCI HOSPITAL VENTURES, INC.
SCCI HOSPITALS OF AMERICA, INC.
SENIOR HOME CARE, INC.
SHC HOLDING, INC.
SHC REHAB, INC.
SIENA CARE CENTER, L.L.C.
SMITH RANCH CARE CENTER, L.L.C.
SOUTHERN CALIFORNIA SPECIALTY CARE, INC.
SOUTHERN NEVADA HOME HEALTH CARE, INC.
SOUTHERN UTAH HOME HEALTH, INC.
SOUTHERN UTAH HOME OXYGEN & MEDICAL EQUIPMENT, INC.
SPECIALTY HEALTHCARE SERVICES, INC.
SPECIALTY HOSPITAL OF CLEVELAND, INC.
SPECIALTY HOSPITAL OF PHILADELPHIA, INC.
SPECIALTY HOSPITAL OF SOUTH CAROLINA, INC.
SPRINGFIELD PARK VIEW HOSPITAL, L.L.C.
SYMPHONY HEALTH SERVICES, L.L.C.
SYNERGY HEALTHCARE GROUP, INC.
SYNERGY HOME CARE-ACADIANA REGION, INC.
SYNERGY HOME CARE-CAPITOL REGION, INC.
SYNERGY HOME CARE-CENTRAL REGION, INC.
SYNERGY HOME CARE-NORTHEASTERN REGION, INC.
SYNERGY HOME CARE-NORTHSHORE REGION, INC.
SYNERGY HOME CARE-NORTHWESTERN REGION, INC.
SYNERGY HOME CARE-SOUTHEASTERN REGION, INC.
SYNERGY, INC.
TAR HEEL HEALTH CARE SERVICES, LLC
TEXAS HEALTH MANAGEMENT GROUP, LLC
Ms. Lahdan Rahmati
Securities and Exchange Commission
p.11
THC—CHICAGO, INC.
THC—HOUSTON, INC.
THC—NORTH SHORE, INC.
THC—ORANGE COUNTY, INC.
THC—SEATTLE, INC.
THE AMERICAN HEARTLAND HOSPICE CORP.
THE HOME OPTION, L.L.C.
THE HOME TEAM OF KANSAS LLC
THE THERAPY GROUP, INC.
THEREX, INC.
TOTAL CARE HOME HEALTH OF LOUISBURG, LLC
TOTAL CARE HOME HEALTH OF NORTH CAROLINA, LLC
TOTAL CARE HOME HEALTH OF SOUTH CAROLINA, LLC
TOWER HILL NURSING, L.L.C.
TRANSITIONAL HOSPITALS CORPORATION OF INDIANA, INC.
TRANSITIONAL HOSPITALS CORPORATION OF LOUISIANA, INC.
TRANSITIONAL HOSPITALS CORPORATION OF NEVADA, INC.
TRANSITIONAL HOSPITALS CORPORATION OF NEW MEXICO, INC.
TRANSITIONAL HOSPITALS CORPORATION OF TAMPA, INC.
TRANSITIONAL HOSPITALS CORPORATION OF TEXAS, INC.
TRANSITIONAL HOSPITALS CORPORATION OF WISCONSIN, INC.
TRINITY HOSPICE OF TEXAS, LLC
TRIUMPH HEALTHCARE HOLDINGS, INC.
TRIUMPH HEALTHCARE SECOND HOLDINGS, L.L.C.
TRIUMPH HEALTHCARE THIRD HOLDINGS, L.L.C.
TRIUMPH HOSPITAL NORTHWEST INDIANA, INC.
TRIUMPH REHABILITATION HOSPITAL NORTHERN INDIANA, L.L.C
TRIUMPH REHABILITATION HOSPITAL OF NORTHEAST HOUSTON, LLC
TUCKER NURSING CENTER, INC.
TULSA SPECIALTY HOSPITAL L.L.C.
VAN WINKLE HOME HEALTH CARE, INC.
VERNON HOME HEALTH CARE AGENCY, LLC
VISTA HOSPICE CARE, LLC
VISTACARE OF BOSTON, LLC
Ms. Lahdan Rahmati
Securities and Exchange Commission
p.12
VISTACARE USA, LLC
VISTACARE, LLC
VOYAGER HOME HEALTH, INC.
VOYAGER HOSPICECARE, INC.
VTA MANAGEMENT SERVICES, L.L.C
VTA STAFFING SERVICES, LLC
WE CARE HOME HEALTH SERVICES, INC.
WELLSTREAM HEALTH SERVICES, LLC
WEST TEXAS, LLC
WIREGRASS HOSPICE CARE, LLC
WIREGRASS HOSPICE LLC
WIREGRASS HOSPICE OF SOUTH CAROLINA, LLC
YGNACIO VALLEY CARE CENTER, L.L.C.
| By: | /s/ Joseph L. Landenwich | |
Joseph L. Landenwich Co-General Counsel and Corporate Secretary | ||
ODYSSEY HEALTHCARE OPERATING B, LP
ODYSSEY HEALTHCARE OPERATING A, LP
ODYSSEY HEALTHCARE MANAGEMENT, LP
| By: | ODYSSEY HEALTHCARE GP, LLC, as General Partner | |
| By: | /s/ Joseph L. Landenwich | |
Joseph L. Landenwich Co-General Counsel and Corporate Secretary |
FAMILY HOSPICE, LTD.
FHI MANAGEMENT, LTD.
| By: | FHI GP, INC., as General Partner | |
| By: | /s/ Joseph L. Landenwich | |
Joseph L. Landenwich Co-General Counsel and Corporate Secretary |
VOYAGER ACQUISITION, L.P.
| BY: | AMERICAN HOSPICE, INC., as General Partner | |
| By: | /s/ Joseph L. Landenwich | |
Joseph L. Landenwich Co-General Counsel and Corporate Secretary |
Ms. Lahdan Rahmati
Securities and Exchange Commission
p.13
FOOTHILL NURSING COMPANY PARTNERSHIP
HILLHAVEN—MSC PARTNERSHIP
| BY: | KINDRED NURSING CENTERS WEST, L.L.C., as General Partner | |
| By: | /s/ Joseph L. Landenwich | |
Joseph L. Landenwich Co-General Counsel and Corporate Secretary |
KINDRED HOSPITALS LIMITED PARTNERSHIP
KINDRED NURSING CENTERS CENTRAL
LIMITED PARTNERSHIP
| BY: | KINDRED NURSING CENTERS LIMITED PARTNERSHIP, as General Partner | |
| BY: | KINDRED NURSING CENTERS EAST, L.L.C., as General Partner |
| By: | /s/ Joseph L. Landenwich | |
Joseph L. Landenwich Co-General Counsel and Corporate Secretary |
NEW TRIUMPH HEALTHCARE, LLP
| BY: | NEW TRIUMPH HEALTHCARE, INC., as General Partner | |
| By: | /s/ Joseph L. Landenwich | |
Joseph L. Landenwich Co-General Counsel and Corporate Secretary |
REHABCARE GROUP OF AMARILLO, L.P.
REHABCARE GROUP OF ARLINGTON, LP
| BY: | REHABCARE GROUP, INC., as General Partner | |
| By: | /s/ Joseph L. Landenwich | |
Joseph L. Landenwich Co-General Counsel and Corporate Secretary |
Ms. Lahdan Rahmati
Securities and Exchange Commission
p.14
KINDRED NURSING CENTERS LIMITED
PARTNERSHIP
| BY: | KINDRED NURSING CENTERS EAST, L.L.C., as General Partner | |
| By: | /s/ Joseph L. Landenwich | |
Joseph L. Landenwich Co-General Counsel and Corporate Secretary |
| cc: | Nicolas Grabar, Esq. |
| Cleary Gottlieb Steen & Hamilton LLP |