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Securities and Exchange Commission
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Re: Request for Withdrawal of Registration Statement on Form S-4 by Healthcare
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Construction Corp. (Registration No. 333-107399-114)
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Ladies and Gentlemen:
Please be advised that the above-referenced registration statement,
filed on behalf of Healthcare Construction Corp. ("HCC") (a wholly-owned
subsidiary of Manor Care, Inc.) as a co-registrant, was erroneously filed on
July 28, 2003. We hereby request the withdrawal of the above-referenced
registration statement filed on behalf of HCC only.
If you have any questions or concerns, please contact me at (312)
876-7685.
Sincerely,
/s/ SallyJean Tews