Exhibit 99.8
[LETTERHEAD OF WARBURG DILLON READ LLC]



To Holders of Common Stock
and Class B Common Stock of
Olsten Corporation:

                                          [    ], 2000


     In order to comply with the requirements of certain state securities
laws, the undersigned has agreed to act as licensed broker or dealer of
record in connection with the split-off by Olsten Corporation ("Olsten") of
all the shares of common stock of Gentiva Health Services, Inc. ("Gentiva
Health Services") to stockholders of Olsten (the "Split-Off"). On behalf of
Olsten and Gentiva Health Services, the undersigned is forwarding the Gentiva
Health Services Prospectus and enclosed materials related to the Split-Off as
licensed broker or dealer of record to stockholders of Olsten as an
accommodation to Olsten and Gentiva Health Services. Please read the
materials carefully. This letter is not intended to constitute an offer of
any securities.

     We do not make any recommendation to any Olsten stockholder as to the
matters described in the enclosed materials, nor do we assume any
responsibility for the accuracy or completeness of the statements made in the
enclosed materials, and this letter is not intended to constitute an offer of
any securities.

                                       Very truly yours,

                                       Warburg Dillon Read LLC


Enclosures