0001144204-19-018493.txt : 20190611 0001144204-19-018493.hdr.sgml : 20190611 20190405173515 ACCESSION NUMBER: 0001144204-19-018493 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20190405 FILER: 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: CORRESP BUSINESS ADDRESS: STREET 1: 200 INTERNATIONAL CIRCLE STREET 2: SUITE 3500 CITY: HUNT VALLEY STATE: MD ZIP: 21030 BUSINESS PHONE: 410-427-1700 MAIL ADDRESS: STREET 1: 200 INTERNATIONAL CIRCLE STREET 2: SUITE 3500 CITY: HUNT VALLEY STATE: MD ZIP: 21030 CORRESP 1 filename1.htm

Omega Healthcare Investors, Inc.

April 5, 2019

Via Edgar

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention: Erin Martin

Re:

Omega Healthcare Investors, Inc.

Amendment No. 2 to Registration Statement on Form S-4/A

filed April 5, 2019

Registration Number 333-229594

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended, and in connection with the captioned registration statement (the “Registration Statement”), Omega Healthcare Investors, Inc., (the “Company”) respectfully requests that the Registration Statement be declared effective on April 8, 2019 at 4:30 p.m., Eastern Time, or as soon thereafter as is practicable.

If you have any questions or comments, please do not hesitate to contact me at (410) 427-1722 or Eliot Robinson of Bryan Cave Leighton Paisner LLP, securities counsel to the Company, at (404) 572-6785.

	Omega Healthcare Investors, Inc.

	By:	/s/ Robert O. Stephenson
		Robert O. Stephenson
		Chief Financial Officer