-----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, AvMD4I+OcE6iiOh+PmH0uvc/ywl/cCpSkCX6ml8tW6IUf5/fbAJgtD7CfrBzCIPk 8LfDPZLCIl3Q8h8VO08SJg== 0001193125-10-216629.txt : 20101123 0001193125-10-216629.hdr.sgml : 20101123 20100927060156 ACCESSION NUMBER: 0001193125-10-216629 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20100927 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 CORRESP 1 filename1.htm Acceleration Request

VIA EDGAR

September 24, 2010

Ms. Sonia Barros

Special Counsel

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

 

  Re: Sabra Health Care REIT, Inc.
    Registration Statement on Form S-4 (File No. 333-167040)

Dear Ms. Barros:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Sabra Health Care REIT, Inc. (the “Registrant”) hereby requests that the effectiveness of the above-referenced Registration Statement be accelerated to 10:00 A.M. ET, on September 28, 2010, or as soon thereafter as practicable.

The Registrant acknowledges 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 Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

 

  •  

the Registrant 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 REIT, INC.
By:   /S/    RICHARD K. MATROS        
Name:   Richard K. Matros
Title:   CEO
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