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September 6, 2012
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Rufus Decker
Lisa Etheredge
Re: Universal Hospital Services, Inc.
Form 10-K for the Year Ended December 31, 2011
Filed March 22, 2012
Form 8-K Filed August 13, 2012
File No. 0-20086
Dear Mr. Decker and Ms. Etheredge:
Universal Hospital Services, Inc. (the “Company”) has received the letter dated August 15, 2012 from the staff (“the Staff”) of the Securities and Exchange Commission (the “Commission”) with respect to the above-referenced filings. The Company is in the process of preparing a response to the Staff’s comments, and will provide such response by no later than September 19, 2012. In the meantime, please address any questions to the undersigned at (952) 893-3254.
Sincerely,
Rex T. Clevenger
Chief Financial Officer
cc: Lee M. Pulju, General Counsel