-----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,
 OYNCBLZBGfLWV5V8MyUaX+qAnVYbbCxjctlOLgdJs2cwAnS6q/vU9J5PO4dcyFK+
 SCwPq0amLwmk5bQsRpRxHw==

<SEC-DOCUMENT>0000000000-07-036174.txt : 20070827
<SEC-HEADER>0000000000-07-036174.hdr.sgml : 20070827
<ACCEPTANCE-DATETIME>20070725134531
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-07-036174
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20070725

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SUN HEALTHCARE GROUP INC
		CENTRAL INDEX KEY:			0000904978
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-SKILLED NURSING CARE FACILITIES [8051]
		IRS NUMBER:				850410612
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1207

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		101 SUN AVENUE N E
		CITY:			ALBUQUERQUE
		STATE:			NM
		ZIP:			87109
		BUSINESS PHONE:		5058213355

	MAIL ADDRESS:	
		STREET 1:		101 SUN LANE N E
		CITY:			ALBUQERQUE
		STATE:			NM
		ZIP:			87109
PUBLIC REFERENCE ACCESSION NUMBER:		0000904978-07-000027
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>sunhealthcmt071107.pdf
<DESCRIPTION>FINAL COMMENT LETTER DT 7/11/07
<TEXT>
<PDF>
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