July 16, 2007
Mr. James Peklenk
Staff Accountant
Division of Corporate Finance
Securities and Exchange Commission
100 F Street, N.E., Mail Stop 6010
Washington, DC 20549
Re: | RehabCare Group, Inc. |
Form 10-K for Fiscal Year Ended December 31, 2006
Filed March 14, 2007
File No. 001-14655
Dear Mr. Peklenk:
We refer to the comment letter dated June 29, 2007 from the staff of the Division of Corporation Finance of the Securities and Exchange Commission concerning the Form 10-K for the fiscal year ended December 31, 2006 of RehabCare Group, Inc. filed with the Commission on March 14, 2007. In that letter, you requested that we submit our responses to you within 10 business days. While we have made significant progress in developing our responses to your inquiries, our process is not yet complete. As a result, we respectfully request until Monday, July 23, 2007 to complete our reply.
Thank you for your consideration. If you have any questions regarding the foregoing, do not hesitate to contact the undersigned at 314-659-2189.
Sincerely,
/s/ Jay W. Shreiner
Jay W. Shreiner
Senior Vice President and
Chief Financial Officer
