# EDGAR Filing Document

**Accession Number:** 0001004724
**File Stem:** 0001140361-25-022492
**Filing Date:** 2025-6
**Character Count:** 4539
**Document Hash:** 2527edf570f68459bcdba0f968a8857c
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001140361-25-022492.hdr.sgml**: 20250904

**ACCESSION NUMBER**: 0001140361-25-022492

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 3

**FILED AS OF DATE**: 20250613

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** REGIONAL HEALTH PROPERTIES, INC
- **CENTRAL INDEX KEY:** 0001004724
- **STANDARD INDUSTRIAL CLASSIFICATION:** LESSORS OF REAL PROPERTY, NEC [6519]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **EIN:** 815166048
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 1050 CROWN POINTE PARKWAY
- **STREET 2:** SUITE 720
- **CITY:** ATLANTA
- **STATE:** GA
- **ZIP:** 30338
- **BUSINESS PHONE:** 678-869-5116

**MAIL ADDRESS:**
- **STREET 1:** 1050 CROWN POINTE PARKWAY
- **STREET 2:** SUITE 720
- **CITY:** ATLANTA
- **STATE:** GA
- **ZIP:** 30338

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** ADCARE HEALTH SYSTEMS, INC
- **DATE OF NAME CHANGE:** 20130530

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** ADCARE HEALTH SYSTEMS INC
- **DATE OF NAME CHANGE:** 19951208

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| Troutman Pepper Locke LLP<br> Bank of America Plaza, 600 Peachtree Street NE, Suite 3000<br> Atlanta, GA 30308<br>troutman.com<br>| ![](ny20042566x5_img0.jpg) |

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**Paul Davis Fancher**<br> paul.fancher@troutman.com<br>

June 13, 2025

#### VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attn: Benjamin Holt and Jeffrey Gabor

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| **Re:** | **Regional Health Properties, Inc.**<br> **Amendment No. 1 to Registration Statement on Form S-4**<br> **Filed June 3, 2025**<br> **File No. 333-286975** |

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Dear Mr. Holt and Mr. Gabor:

This letter is being submitted in response to the comments provided by the Staff of the Division of Corporation Finance of the United States Securities and Exchange Commission (the "SEC") set forth in your letter dated June 6, 2025 (the "Comment Letter") to Brent Morrison, Chief Executive Officer and President of Regional Health Properties, Inc. (the "Company"), with respect to Amendment No.1 to Registration Statement on Form S-4 filed on June 3, 2025 (the "Form S-4").

We are authorized by the Company to provide the responses contained in this letter on its behalf. The terms "we," "us," and "our" in the responses refer to the Company. For your convenience, we set forth each comment from the Comment Letter in bold typeface and include the Company's response below it. The numbered paragraphs in this letter correspond to the numbered paragraphs of the Comment Letter.

#### Amendment No. 1 to Registration Statement on Form S-4 filed June 3, 2025

#### General

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. **We acknowledge your response to prior comment 1. Where applicable, please revise to indicate that any over-the-counter market quotations reflect inter-dealer prices, without retail mark-up, mark-down or commission and may not necessarily represent actual transactions. See Item 201(a)(1)(ii) of Regulation S-K and Item 14(d) of Form S-4.** **** <br> **Company Response: <br> The Company has filed an amendment to the Form S-4 to indicate that any over-the-counter market quotations reflect inter-dealer prices, without retail mark-up, mark-down or commission and may not necessarily represent actual transactions.** 

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| **United States Securities and Exchange Commission**<br> June 13, 2025<br> Page 2<br>| ![](ny20042566x5_img1.jpg) |

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#### Share Ownership of Certain Beneficial Owners and Management/Directors of Regional, page 249

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. **Please revise to indicate the effect of the merger on the amount and percentage of present holdings of Regional's common equity, as required by Item 201(b)(2) of Regulation S-K. See Item 14(d) of Form S-4.** **** <br> **Company Response: <br> The Company has filed an amendment to the Form S-4 to provide the effect of the merger on the amount and percentage of present holdings of Regional's common equity, as required by Item 201(b)(2) of Regulation S-K.** 

The Company appreciates the assistance the Staff has provided with its comments. If you have any questions, please do not hesitate to call me at (404) 885-3310.

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| Sincerely, |
| /s/ Paul Davis Fancher |
| Paul Davis Fancher |

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cc: Brent Morrison (Regional Health Properties, Inc.)

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