-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, IA/veQLkRQlMIvHeExAsvps93VDq/7f0TkqP5Y6svA9C5FU9GbYdWqQcGys5ueWZ 0lTw3wEFvfaYyTAtEFqC+g== 0000000000-06-007424.txt : 20060926 0000000000-06-007424.hdr.sgml : 20060926 20060210155537 ACCESSION NUMBER: 0000000000-06-007424 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20060210 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: GENTIVA HEALTH SERVICES INC CENTRAL INDEX KEY: 0001096142 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-HOME HEALTH CARE SERVICES [8082] IRS NUMBER: 364335801 STATE OF INCORPORATION: DE FISCAL YEAR END: 0101 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 3 HUNTINGTON QUADRANGLE 2S CITY: MELVILLE STATE: NY ZIP: 11747-8943 BUSINESS PHONE: 6315017000 MAIL ADDRESS: STREET 1: 3 HUNTINGTON QUADRANGLE 2S CITY: MELVILLE STATE: NY ZIP: 11747-8943 FORMER COMPANY: FORMER CONFORMED NAME: OLSTEN HEALTH SERVICES HOLDING CORP DATE OF NAME CHANGE: 19991001 PUBLIC REFERENCE ACCESSION NUMBER: 0001145443-05-000601 LETTER 1 filename1.txt Via Facsimile and U.S. Mail Mail Stop 6010 February 10, 2006 Mr. John R. Potapchuk Senior Vice President, Chief Financial Officer, Treasurer and Secretary (Principal Financial and Accounting Officer) Gentiva Health Services, Inc. 3 Huntington Quadrangle, Suite 200S Melville, NY 11747-4627 Re: Gentiva Health Services, Inc. Form 10-K for the Fiscal Year Ended January 2, 2005 Forms 10-Q for Fiscal Quarters Ended April 3, 2005 and July 3, 2005 File No. 001-15669 Dear Mr. Potapchuk: We have completed our review of your Form 10-K and have no further comments at this time. Sincerely, Jim Atkinson Accounting Branch Chief -----END PRIVACY-ENHANCED MESSAGE-----