Pursuant to Rule 461 under the Securities Act of 1933, as amended, Regional Health Properties, Inc. (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-4 (File No. 333-286975) (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Troutman Pepper Locke LLP, by calling Paul Davis Fancher at (404) 885-3310.

	Sincerely,
	Regional Health Properties, Inc.

	/s/ Brent S. Morrison
	Brent S. Morrison
	Chief Executive Officer and President