EXHIBIT 99.1

VIA EDGAR March 28, 2003

Securities and Exchange Commission
Judiciary Plaza
450 Fifth Street, N.W.
Washington, DC

Re: Beverly Enterprises, Inc. Annual Report on Form 10-K for the Fiscal Year Ended December 31, 2002

Ladies and Gentlemen:

     Transmitted herewith are written statements pursuant to 18 U.S.C. Section 1350 as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 to accompany the above captioned periodic report.

Very truly yours,
Beverly Enterprises, Inc.
By:	/s/ PAMELA H. DANIELS Pamela H. Daniels Senior Vice President, Controller and Chief Accounting Officer