EXHIBIT 99.3

           LETTER TO DTC PARTICIPANTS REGARDING THE OFFER TO EXCHANGE
              ANY AND ALL OUTSTANDING 6.25% SENIOR NOTES DUE 2013

                                      FOR

                          6.25% SENIOR NOTES DUE 2013

                                       OF

                                MANOR CARE, INC.

               Pursuant to the Prospectus dated           , 2003

THE EXCHANGE OFFER WILL EXPIRE AT 5:00 P.M., NEW YORK CITY TIME, ON           ,
2003, UNLESS EXTENDED (SUCH TIME AND DATE, AS THE SAME MAY BE EXTENDED FROM TIME
TO TIME, THE "EXPIRATION DATE"). TENDERS MAY BE WITHDRAWN AT ANY TIME PRIOR THE
EXPIRATION DATE.

                                                                          , 2003

To Securities Dealers, Commercial Banks
Trust Companies and Other Nominees:

     Enclosed for you consideration is a Prospectus dated           , 2003 (the
"Prospectus") and a Letter of Transmittal (the "Letter of Transmittal") that
together constitute the offer (the "Exchange Offer") by Manor Care, Inc., a
Delaware corporation (the "Company"), to exchange up to $200,000,000 in
principal amount of its 6.25% Senior Notes due 2013 (the "Exchange Notes"),
which have been registered under the Securities Act of 1933, as amended (the
"Securities Act"), for any and all outstanding 6.25% Senior Notes due 2013,
issued and sold in a transaction exempt from registration under the Securities
Act (the "Private Notes"), upon the terms and conditions set forth in the
Prospectus. The Prospectus and Letter of Transmittal more fully describe the
Exchange Offer. Capitalized terms used but not defined herein have the meanings
given to them in the Prospectus.

     We are asking you to contact your clients for whom you hold Private Notes
registered in your name or in the name of your nominee. In addition, we ask you
to contact your clients who, to your knowledge, hold Private Notes registered in
their own name.

     Enclosed are copies of the following documents:

          1. The Prospectus;

          2. The Letter of Transmittal for your use in connection with the
     tender of Private Notes and for the information of your clients;

          3. The Notice of Guaranteed Delivery to be used to accept the Exchange
     Offer if the Private Notes and all other required documents cannot be
     delivered to the Exchange Agent prior to the Expiration Date;

          4. A form of letter that may be sent to your clients for whose
     accounts you hold Private Notes registered in your name or the name of your
     nominee, with space provided for obtaining the clients' instructions with
     regard to the Exchange Offer; and

          5. Guidelines for Certification of Taxpayer Identification Number on
     Substitute Form W-9.

     DTC participants will be able to execute tenders through the DTC Automated
Tender Offer Program.


     PLEASE NOTE THAT THE EXCHANGE OFFER WILL EXPIRE AT 5:00 P.M., NEW YORK CITY
TIME, ON           , 2003, UNLESS EXTENDED BY THE COMPANY. WE URGE YOU TO
CONTACT YOUR CLIENTS AS PROMPTLY AS POSSIBLE.

     You will be reimbursed by the Company for customary mailing and handling
expenses incurred by you in forwarding any of the enclosed materials to your
clients.

     Additional copies of the enclosed material may be obtained form the
Exchange Agent, at the address and telephone numbers set forth below.

                               Very truly yours,

                               NATIONAL CITY BANK

                               National City Bank
                                 P.O. BOX 92301
                           CLEVELAND, OHIO 44193-0900
                           Facsimile: (216) 222-9326
                           Telephone: (216) 222-9352
                             ---------------------

     NOTHING HEREIN OR IN THE ENCLOSED DOCUMENTS SHALL CONSTITUTE YOU OR ANY
PERSON AS AN AGENT OF THE COMPANY OR THE EXCHANGE AGENT, OR AUTHORIZE YOU OR ANY
OTHER PERSON TO MAKE ANY STATEMENTS ON BEHALF OF EITHER OF THEM WITH RESPECT TO
THE EXCHANGE OFFER, EXCEPT FOR STATEMENTS EXPRESSLY MADE IN THE PROSPECTUS AND
THE LETTER OF TRANSMITTAL.