CORRESP 1 filename1.htm

 

REGIONAL HEALTH PROPERTIES, INC.

454 Satellite Boulevard NW, Suite 100

Suwanee, Georgia 30024

(678) 869-5116

 

May 23, 2023

 

BY EDGAR

 

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

 

Attn: Dan Duchovny
  Office of Mergers and Acquisitions
   
  Kibum Park
  Office of Real Estate and Construction

 

  Re: Request for Acceleration of Effectiveness of Regional Health Properties, Inc.’s Registration Statement on Form S-4 (File No. 333-269750) initially filed on February 14, 2023, as amended by Amendment No. 1 thereto filed on April 28, 2023, Amendment No. 2 thereto filed on May 18, 2023 and Amendment No. 3 thereto filed on May 22, 2023

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Regional Health Properties, Inc. hereby requests that the effectiveness of the Registration Statement on Form S-4 (File No. 333-269750) (the “Registration Statement”) be accelerated so that the Registration Statement will become effective on May 25, 2023 at 9:00 a.m., Eastern time, or as soon thereafter as practicable.

 

Please call Clinton W. Rancher or Joshua Davidson of Baker Botts L.L.P. at (713) 229-1820 or (713) 229-1527, respectively, if you have any questions regarding this request, and please notify either of them when this request for acceleration has been granted.

 

[Signature on following page]

 

 
 

 

  Very truly yours,
   
  REGIONAL HEALTH PROPERTIES, INC.
     
  By: /s/ Brent Morrison
    Brent Morrison
    Chief Executive Officer and President

 

cc: Clinton W. Rancher, Baker Botts L.L.P.
  Joshua Davidson, Baker Botts L.L.P.