0001193125-11-028813.txt : 20110329 0001193125-11-028813.hdr.sgml : 20110329 20110209145427 ACCESSION NUMBER: 0001193125-11-028813 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 3 FILED AS OF DATE: 20110209 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Kentucky Holdings I LLC CENTRAL INDEX KEY: 0001400865 IRS NUMBER: 202512023 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 18500 VON KARMAN STREET 2: SUITE 550 CITY: IRVINE STATE: CA ZIP: 92612 BUSINESS PHONE: 888-393-8248 MAIL ADDRESS: STREET 1: 18500 VON KARMAN STREET 2: SUITE 550 CITY: IRVINE STATE: CA ZIP: 92612 FILER: COMPANY DATA: COMPANY CONFORMED NAME: HHC 1998 I Trust CENTRAL INDEX KEY: 0001400878 IRS NUMBER: 046872003 STATE OF INCORPORATION: MA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 18500 VON KARMAN STREET 2: SUITE 550 CITY: IRVINE STATE: CA ZIP: 92612 BUSINESS PHONE: 888-393-8248 MAIL ADDRESS: STREET 1: 18500 VON KARMAN STREET 2: SUITE 550 CITY: IRVINE STATE: CA ZIP: 92612 FILER: COMPANY DATA: COMPANY CONFORMED NAME: 395 Harding Street, LLC CENTRAL INDEX KEY: 0001400933 IRS NUMBER: 470913207 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 18500 VON KARMAN STREET 2: SUITE 550 CITY: IRVINE STATE: CA ZIP: 92612 BUSINESS PHONE: 888-393-8248 MAIL ADDRESS: STREET 1: 18500 VON KARMAN STREET 2: SUITE 550 CITY: IRVINE STATE: CA ZIP: 92612 FILER: COMPANY DATA: COMPANY CONFORMED NAME: 1104 Wesley Avenue LLC CENTRAL INDEX KEY: 0001400942 IRS NUMBER: 470913211 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 18500 VON KARMAN STREET 2: SUITE 550 CITY: IRVINE STATE: CA ZIP: 92612 BUSINESS PHONE: 888-393-8248 MAIL ADDRESS: STREET 1: 18500 VON KARMAN STREET 2: SUITE 550 CITY: IRVINE STATE: CA ZIP: 92612 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Northwest Holdings I, LLC CENTRAL INDEX KEY: 0001400983 IRS NUMBER: 470913206 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 18500 VON KARMAN STREET 2: SUITE 550 CITY: IRVINE STATE: CA ZIP: 92612 BUSINESS PHONE: 888-393-8248 MAIL ADDRESS: STREET 1: 18500 VON KARMAN STREET 2: SUITE 550 CITY: IRVINE STATE: CA ZIP: 92612 FORMER COMPANY: FORMER CONFORMED NAME: Northwest Holdings I LLC DATE OF NAME CHANGE: 20070524 FILER: COMPANY DATA: COMPANY CONFORMED NAME: New Hampshire Holdings, LLC CENTRAL INDEX KEY: 0001400984 IRS NUMBER: 201862503 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 18500 VON KARMAN STREET 2: SUITE 550 CITY: IRVINE STATE: CA ZIP: 92612 BUSINESS PHONE: 888-393-8248 MAIL ADDRESS: STREET 1: 18500 VON KARMAN STREET 2: SUITE 550 CITY: IRVINE STATE: CA ZIP: 92612 FORMER COMPANY: FORMER CONFORMED NAME: New Hampshire Holdings LLC DATE OF NAME CHANGE: 20070524 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Connecticut Holdings I, LLC CENTRAL INDEX KEY: 0001403069 IRS NUMBER: 204599420 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 18500 VON KARMAN STREET 2: SUITE 550 CITY: IRVINE STATE: CA ZIP: 92612 BUSINESS PHONE: 888-393-8248 MAIL ADDRESS: STREET 1: 18500 VON KARMAN STREET 2: SUITE 550 CITY: IRVINE STATE: CA ZIP: 92612 FORMER COMPANY: FORMER CONFORMED NAME: Connecticut Holdings I LLC DATE OF NAME CHANGE: 20070613 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Sabra Health Care REIT, Inc. CENTRAL INDEX KEY: 0001492298 STANDARD INDUSTRIAL CLASSIFICATION: REAL ESTATE INVESTMENT TRUSTS [6798] IRS NUMBER: 272560479 STATE OF INCORPORATION: MD FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 18500 VON KARMAN STREET 2: SUITE 550 CITY: IRVINE STATE: CA ZIP: 92612 BUSINESS PHONE: 888-393-8248 MAIL ADDRESS: STREET 1: 18500 VON KARMAN STREET 2: SUITE 550 CITY: IRVINE STATE: CA ZIP: 92612 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Oakhurst Manor Nursing Center LLC CENTRAL INDEX KEY: 0001509799 IRS NUMBER: 043072232 STATE OF INCORPORATION: MA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 18500 VON KARMAN, SUITE 550 CITY: IRVINE STATE: CA ZIP: 92612 BUSINESS PHONE: (888) 393-8248 MAIL ADDRESS: STREET 1: 18500 VON KARMAN, SUITE 550 CITY: IRVINE STATE: CA ZIP: 92612 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Orchard Ridge Nursing Center LLC CENTRAL INDEX KEY: 0001509800 IRS NUMBER: 043072231 STATE OF INCORPORATION: MA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 18500 VON KARMAN, SUITE 550 CITY: IRVINE STATE: CA ZIP: 92612 BUSINESS PHONE: (888) 393-8248 MAIL ADDRESS: STREET 1: 18500 VON KARMAN, SUITE 550 CITY: IRVINE STATE: CA ZIP: 92612 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Sunset Point Nursing Center LLC CENTRAL INDEX KEY: 0001509801 IRS NUMBER: 043072233 STATE OF INCORPORATION: MA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 18500 VON KARMAN, SUITE 550 CITY: IRVINE STATE: CA ZIP: 92612 BUSINESS PHONE: (888) 393-8248 MAIL ADDRESS: STREET 1: 18500 VON KARMAN, SUITE 550 CITY: IRVINE STATE: CA ZIP: 92612 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Sabra Health Care Holdings II, LLC CENTRAL INDEX KEY: 0001509802 IRS NUMBER: 272713398 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 18500 VON KARMAN, SUITE 550 CITY: IRVINE STATE: CA ZIP: 92612 BUSINESS PHONE: (888) 393-8248 MAIL ADDRESS: STREET 1: 18500 VON KARMAN, SUITE 550 CITY: IRVINE STATE: CA ZIP: 92612 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Sabra Health Care Holdings I, LLC CENTRAL INDEX KEY: 0001509803 IRS NUMBER: 272713167 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 18500 VON KARMAN, SUITE 550 CITY: IRVINE STATE: CA ZIP: 92612 BUSINESS PHONE: (888) 393-8248 MAIL ADDRESS: STREET 1: 18500 VON KARMAN, SUITE 550 CITY: IRVINE STATE: CA ZIP: 92612 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Sabra Health Care, L.L.C. CENTRAL INDEX KEY: 0001509804 IRS NUMBER: 272696900 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 18500 VON KARMAN, SUITE 550 CITY: IRVINE STATE: CA ZIP: 92612 BUSINESS PHONE: (888) 393-8248 MAIL ADDRESS: STREET 1: 18500 VON KARMAN, SUITE 550 CITY: IRVINE STATE: CA ZIP: 92612 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Sabra Capital Corp CENTRAL INDEX KEY: 0001509805 IRS NUMBER: 273642390 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 18500 VON KARMAN, SUITE 550 CITY: IRVINE STATE: CA ZIP: 92612 BUSINESS PHONE: (888) 393-8248 MAIL ADDRESS: STREET 1: 18500 VON KARMAN, SUITE 550 CITY: IRVINE STATE: CA ZIP: 92612 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Sabra Health Care Limited Partnership CENTRAL INDEX KEY: 0001509806 STANDARD INDUSTRIAL CLASSIFICATION: REAL ESTATE INVESTMENT TRUSTS [6798] IRS NUMBER: 272712888 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 18500 VON KARMAN, SUITE 550 CITY: IRVINE STATE: CA ZIP: 92612 BUSINESS PHONE: (888) 393-8248 MAIL ADDRESS: STREET 1: 18500 VON KARMAN, SUITE 550 CITY: IRVINE STATE: CA ZIP: 92612 FILER: COMPANY DATA: COMPANY CONFORMED NAME: West Bay Nursing Center LLC CENTRAL INDEX KEY: 0001509807 IRS NUMBER: 043072226 STATE OF INCORPORATION: MA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 18500 VON KARMAN, SUITE 550 CITY: IRVINE STATE: CA ZIP: 92612 BUSINESS PHONE: (888) 393-8248 MAIL ADDRESS: STREET 1: 18500 VON KARMAN, SUITE 550 CITY: IRVINE STATE: CA ZIP: 92612 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Sabra Lake Drive, LLC CENTRAL INDEX KEY: 0001509808 IRS NUMBER: 753098968 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 18500 VON KARMAN, SUITE 550 CITY: IRVINE STATE: CA ZIP: 92612 BUSINESS PHONE: (888) 393-8248 MAIL ADDRESS: STREET 1: 18500 VON KARMAN, SUITE 550 CITY: IRVINE STATE: CA ZIP: 92612 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Bay Tree Nursing Center LLC CENTRAL INDEX KEY: 0001509809 IRS NUMBER: 043071703 STATE OF INCORPORATION: MA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 18500 VON KARMAN, SUITE 550 CITY: IRVINE STATE: CA ZIP: 92612 BUSINESS PHONE: (888) 393-8248 MAIL ADDRESS: STREET 1: 18500 VON KARMAN, SUITE 550 CITY: IRVINE STATE: CA ZIP: 92612 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Sabra California II, LLC CENTRAL INDEX KEY: 0001509810 IRS NUMBER: 273540830 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 18500 VON KARMAN, SUITE 550 CITY: IRVINE STATE: CA ZIP: 92612 BUSINESS PHONE: (888) 393-8248 MAIL ADDRESS: STREET 1: 18500 VON KARMAN, SUITE 550 CITY: IRVINE STATE: CA ZIP: 92612 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Sabra Connecticut II, LLC CENTRAL INDEX KEY: 0001509811 IRS NUMBER: 273541049 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 18500 VON KARMAN, SUITE 550 CITY: IRVINE STATE: CA ZIP: 92612 BUSINESS PHONE: (888) 393-8248 MAIL ADDRESS: STREET 1: 18500 VON KARMAN, SUITE 550 CITY: IRVINE STATE: CA ZIP: 92612 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Sabra Health Care Holdings III, LLC CENTRAL INDEX KEY: 0001509812 IRS NUMBER: 272713574 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 18500 VON KARMAN, SUITE 550 CITY: IRVINE STATE: CA ZIP: 92612 BUSINESS PHONE: (888) 393-8248 MAIL ADDRESS: STREET 1: 18500 VON KARMAN, SUITE 550 CITY: IRVINE STATE: CA ZIP: 92612 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Sabra Health Care Holdings IV, LLC CENTRAL INDEX KEY: 0001509813 IRS NUMBER: 272713747 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 18500 VON KARMAN, SUITE 550 CITY: IRVINE STATE: CA ZIP: 92612 BUSINESS PHONE: (888) 393-8248 MAIL ADDRESS: STREET 1: 18500 VON KARMAN, SUITE 550 CITY: IRVINE STATE: CA ZIP: 92612 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Sabra Idaho, LLC CENTRAL INDEX KEY: 0001509814 IRS NUMBER: 273541245 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 18500 VON KARMAN, SUITE 550 CITY: IRVINE STATE: CA ZIP: 92612 BUSINESS PHONE: (888) 393-8248 MAIL ADDRESS: STREET 1: 18500 VON KARMAN, SUITE 550 CITY: IRVINE STATE: CA ZIP: 92612 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Sabra NC, LLC CENTRAL INDEX KEY: 0001509815 IRS NUMBER: 273662387 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 18500 VON KARMAN, SUITE 550 CITY: IRVINE STATE: CA ZIP: 92612 BUSINESS PHONE: (888) 393-8248 MAIL ADDRESS: STREET 1: 18500 VON KARMAN, SUITE 550 CITY: IRVINE STATE: CA ZIP: 92612 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Sabra Kentucky, LLC CENTRAL INDEX KEY: 0001509816 IRS NUMBER: 273662491 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 18500 VON KARMAN, SUITE 550 CITY: IRVINE STATE: CA ZIP: 92612 BUSINESS PHONE: (888) 393-8248 MAIL ADDRESS: STREET 1: 18500 VON KARMAN, SUITE 550 CITY: IRVINE STATE: CA ZIP: 92612 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Sabra New Mexico, LLC CENTRAL INDEX KEY: 0001509817 IRS NUMBER: 273541140 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 18500 VON KARMAN, SUITE 550 CITY: IRVINE STATE: CA ZIP: 92612 BUSINESS PHONE: (888) 393-8248 MAIL ADDRESS: STREET 1: 18500 VON KARMAN, SUITE 550 CITY: IRVINE STATE: CA ZIP: 92612 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Sabra Ohio, LLC CENTRAL INDEX KEY: 0001509818 IRS NUMBER: 273540905 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 18500 VON KARMAN, SUITE 550 CITY: IRVINE STATE: CA ZIP: 92612 BUSINESS PHONE: (888) 393-8248 MAIL ADDRESS: STREET 1: 18500 VON KARMAN, SUITE 550 CITY: IRVINE STATE: CA ZIP: 92612 CORRESP 1 filename1.htm Correspondence Letter
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  OUR FILE NUMBER
February 9, 2011   742,690-001
  WRITER’S DIRECT DIAL
VIA EDGAR AND BY FACSIMILE   (949) 823-6980
Mr. Tom Kluck   WRITER’S E-MAIL ADDRESS
Branch Chief   aterner@omm.com

Division of Corporation Finance

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

 

Re:    Sabra Health Care L.P.
   Registration Statement on Form S-4
   Filed January 21, 2011
   File No. 333-171820

Dear Mr. Kluck:

On behalf of Sabra Health Care Limited Partnership, a subsidiary of Sabra Health Care REIT, Inc. (“Sabra”), this letter sets forth Sabra’s response to the comment of the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) contained in your letter dated February 3, 2011 (the “Comment Letter”), regarding the above-referenced registration statement on Form S-4 (the “Registration Statement”). For the convenience of the Staff, the Staff’s comment is restated in italics prior to the response to such comment.

Sabra has concurrently filed via EDGAR Amendment No. 1 to the Registration Statement, which includes revisions to the Registration Statement in response to the Staff’s comment in the Comment Letter as described herein as well as other updated information (“Amendment No. 1”).

General

 

1. Under Rule 3-10 of Regulation S-X, every issuer of a registered security that is guaranteed and every guarantor must file the financial statements required for a registrant by Regulation S-X. We understand that there are exceptions to this rule provided in paragraphs (b), (c), (d), (e) and (f) provided that financial statements of the parent company are filed for the periods specified by Rules 3-01 and 3-02 of Regulation S-X. Given you have not included historical financial statements of the parent company in accordance with S-X, please tell us how you evaluated your ability to use the reduced

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Tom Kluck - February 9, 2011 - Page 2

 

financial reporting requirements provided in Rule 3-10. Specify what paragraphs you relied upon in presenting the condensed consolidating financial information, or if you used the guidance in paragraph (g), please provide your analysis to support your presentation. To the extent the financial statements included in your registration statement differ from the requirements outlined in Regulation S-X, tell us what consideration was given to seeking relief from the Office of the Chief Accountant in the Division of Corporate Finance.

Response: Sabra, the parent company of Sabra Health Care Limited Partnership and Sabra Capital Corporation, was formed in connection with a restructuring of Sabra’s former parent company, Sun Healthcare Group, Inc. (“Old Sun”), in which Old Sun separated its operating assets and its real estate assets into two separate publicly traded companies — SHG Services, Inc. (“New Sun”), which continues the business and operations of Old Sun and its subsidiaries, and Sabra. The separation of Old Sun’s operating assets (the “Separation”) occurred by means of a spin-off transaction pursuant to which Old Sun distributed to its stockholders on a pro rata basis all of the outstanding shares of common stock of New Sun. Immediately following the Separation, Old Sun merged with and into Sabra, with Sabra surviving the merger (the “REIT Conversion Merger”), and New Sun was renamed “Sun Healthcare Group, Inc.” The Separation and REIT Conversion Merger were completed on November 15, 2010.

In connection with the restructuring, Old Sun submitted a letter, dated April 16, 2010, to Mr. Wayne Carnall, Chief Accountant at the Division of Corporation Finance, in which Old Sun sought the concurrence of the Staff that, among other matters, there would not be any historical financial statements for Sabra included in Sabra’s periodic filings on Form 10-K or Form 10-Q for any periods prior to the Separation. Following discussions with the Staff, Old Sun received a letter dated May 14, 2010 (the “Accounting Letter”), from Mr. Steven Jacobs, Associate Chief Accountant at the Division of Corporation Finance, in which Mr. Jacobs advised that the Staff would not object to the proposals outlined in Old Sun’s April 16 letter, but requested that an audited historical carve-out balance sheet (with accompanying footnotes) relating to the real property to be owned by Sabra following the Separation be prepared and included in applicable filings with the Commission.

In response to the Comment Letter, Sabra submitted a letter, dated February 7, 2011, to Mr. Wayne Carnall, Chief Accountant at the Division of Corporation Finance, in which Sabra requested that the Staff not object if Sabra relies on the exception set forth in paragraph (d) of Rule 3-10 of Regulation S-X with respect to the presentation of condensed consolidating financial information in the Registration Statement and in Sabra’s subsequent periodic filings on Forms 10-K and 10-Q where Sabra has included in such filings the financial statements and other financial information of Sabra outlined in the Accounting Letter. Based on discussions that representatives of Sabra had with Mr. Craig Olinger, Deputy Chief Accountant at the Division of Corporation Finance, on February 8, 2011, Mr. Olinger has orally advised Sabra that the Staff would not object to the proposed presentation of financial information pursuant to Rule 3-10 of Regulation S-

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Tom Kluck - February 9, 2011 - Page 3

 

X in certain filings as described above. Mr. Olinger did request that Sabra amend the Registration Statement on pages F-7 and F-11 to clarify that Sabra Health Care Limited Partnership and Sabra Capital Corporation, the issuers of the 8.125% senior notes due 2018 that are guaranteed by Sabra and certain of its subsidiaries, are not presented in columnar form in the condensed consolidating financial information note to the Sun Real Estate Properties Combined Balance Sheets included in the Registration Statement, as they had no operations or other financial information as of the applicable dates of those balance sheets. Sabra has made the requested changes on pages F-9 and F-14 of Amendment No. 1.

***********

We appreciate the Staff’s comment and request that the Staff contact the undersigned at (949) 823-6980 or (949) 823-6994 (facsimile) with any questions or comments regarding this letter.

 

Very truly yours,

/s/ Andor D. Terner            

Andor D. Terner

of O’MELVENY & MYERS LLP

 

cc: Harold W. Andrews, Jr., Executive Vice President, Chief Financial Officer and Secretary

    Sabra Health Care REIT, Inc.

Shelly A. Heyduk, Esq.

    O’Melveny & Myers LLP

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