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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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<SEC-DOCUMENT>0000000000-06-026932.txt : 20061107
<SEC-HEADER>0000000000-06-026932.hdr.sgml : 20061107
<ACCEPTANCE-DATETIME>20060609061552
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-026932
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060609

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			OMEGA HEALTHCARE INVESTORS INC
		CENTRAL INDEX KEY:			0000888491
		STANDARD INDUSTRIAL CLASSIFICATION:	REAL ESTATE INVESTMENT TRUSTS [6798]
		IRS NUMBER:				383041398
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		9690 DEERECO ROAD
		STREET 2:		STE 100
		CITY:			TIMONIUM
		STATE:			MD
		ZIP:			21093
		BUSINESS PHONE:		410-427-1700

	MAIL ADDRESS:	
		STREET 1:		9690 DEERECO ROAD
		STREET 2:		STE 100
		CITY:			TIMONIUM
		STATE:			MD
		ZIP:			21093
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 4561
	 								April 20, 2006

VIA U.S. MAIL AND FAX (410) 427-8822

Mr. Robert O. Stephenson
Chief Financial Officer
Omega Healthcare Investors, Inc.
9690 Deereco Road, Suite 100
Timonium, MD  21093

      Re:	Omega Healthcare Investors, Inc.
      	Form 10-K for the year ended December 31, 2005
      	Filed February 17, 2006
      File No. 1-11316

Dear Mr. Stephenson:

      We have completed our review of your Form 10-K and do not,
at
this time, have any further comments.

								Sincerely,


Daniel L. Gordon
Branch Chief

Mr. Robert O. Stephenson
Omega Healthcare Investors, Inc.
March 16, 2006
Page 1


</TEXT>
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