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. |