Frost Brown Todd LLC
400 West Market Street, 32nd Floor
Louisville, Kentucky 40202
October 27, 2010
Via Edgar
David L. Orlic
Special Counsel, Office of Mergers & Acquisitions
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Re: Res-Care, Inc.
Amendment No. 2 to Schedule 14D-9
Filed on October 25, 2010
File No. 005-49827
Dear Mr. Orlic:
Per your request, enclosed is a marked document created to show the changes to ResCare’s 14D-9 made by Amendment No. 2 filed on October 25, 2010.
Please call me at (502) 568-0277 if you have any questions or require any further information with respect to these matters.
| Sincerely, |
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| FROST BROWN TODD LLC |
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| Alan K. MacDonald |