Acceleration Request

0001193125-11-028927.txt : 20110329 0001193125-11-028927.hdr.sgml : 20110329 20110209155300 ACCESSION NUMBER: 0001193125-11-028927 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 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 Acceleration Request

Sabra Health Care Limited Partnership

Sabra Capital Corporation

18500 Von Karman, Suite 550

Irvine, California 92612

February 9, 2011

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attn: Tom Kluck, Branch Chief

Re:

Sabra Health Care Limited Partnership

Sabra Capital Corporation

Registration Statement on Form S-4 (File No. 333-171820)

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Sabra Health Care Limited Partnership and Sabra Capital Corporation, on behalf of themselves and each of the co-registrants of the above-referenced Registration Statement, hereby request that the effectiveness of such Registration Statement be accelerated to 5:00 p.m. EST, on February 9, 2011, or as soon thereafter as practicable.

The registrants acknowledge that:

•

should the United States Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

•

the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the registrants from their full responsibility for the adequacy and accuracy of the disclosure in the filing; and

•

the registrants may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.


Very truly yours,

Sabra Health Care Limited Partnership
Sabra Capital Corporation

By:	/s/ Harold W. Andrews, Jr.
	Name:	Harold W. Andrews, Jr.
	Title:	Chief Financial Officer and Secretary