- Track your favorite companies
- Receive email alerts for new filings
- Personalized dashboard of news and more
- Access all data and search results
- S-4/A Registration of securities issued in business combination transactions
- 3.5 Certificate of Formation of Advantage Health, LLC
- 3.6 Limited Liability Company Agreement of Advantage Health, LLC
- 3.35 Certificate of Incorporation of Diagnostic Health Corporation
- 3.67 Certificate of Formation of Healthsouth of East Tennessee, LLC
- 3.68 Limited Liability Company Agreement of Healthsouth of East Tennessee, LLC
- 3.123 Certificate of Formation of Healthsouth Properties
- 3.124 Limited Liability Company Agreement of Healthsouth Properties, LLC
- 3.125 Certificate of Formation of Healthsouth
- 3.126 Limited Liability Company Agreement
- 3.177 Certificate of Limited Partnership of Northeast Surgery
- 3.178 Limited Partnership Agreement of Northeast Surgery Center, LTD
- 3.187 Certificate of Rebound, LLC
- 3.188 Limited Liability Company Agreement of Rebound, LLC
- 3.189 Certificate of Incorporation Rehab Concepts Corp
- 3.195 Certificate of Incorporation of Rehabilitation Hospital of Nevada
- 3.204 Operating Agreement of Sarasota Ltrac Properties, LLC
- 3.238 Limited Partnership Agreement of Western Medical Rehab Associates, L..P.
- 5.1 Opinion of Skadden, Arps,slate, Meagher & Flom LLP
- 23.1 Consent of Pricewaterhousecoopers LLP
- COVER Cover
- CORRESP Corresp
- 29 Jan 16 Registration of securities issued in business combination transactions
- 3 May 07 Registration of securities issued in business combination transactions (amended)
- 30 Mar 07 Registration of securities issued in business combination transactions
- 28 Jun 02 Registration of securities issued in business combination transactions
- 19 Nov 01 Registration of securities issued in business combination transactions
May 3, 2007
VIA ELECTRONIC TRANSMISSION
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Re: | Amendment No. 1 to Registration Statement |
on Form S-4 of HealthSouth Corporation |
SEC File No. 333-141698, filed on 3/30/07 |
Ladies and Gentlemen:
On behalf of HealthSouth Corporation, a Delaware corporation (the "Company"), we hereby electronically transmit, pursuant to Regulation S-T promulgated by the Securities and Exchange Commission, Amendment No. 1 to the Registration Statement of the Company on Form S-4 for filing under the Securities Act of 1933, as amended (the "Securities Act"), in connection with the Company’s offer to exchange an aggregate principal amount of up to $375,000,000 of Floating Rate Senior Notes due 2014 and $625,000,000 of 10.75% Senior Notes due 2016, in each case, which have been registered under the Securities Act, for like principal amounts of the Company’s issued and outstanding Floating Rate Senior Notes due 2014 and 10.75% Senior Notes due 2016, as applicable.
Please contact the undersigned at (212) 735-4112 should you require further information or have any questions.
Very truly yours, |
/s/ Richard B. Aftanas |
Richard B. Aftanas, Esq. |