-----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, FZY79KSPAvVCpPihrj4OlMj+deKjc9CiFrYcYbTfu4aZaoakArDQ6+cj20mkQqqN TapLvc+gpTiagDETzwy6Pw== 0000812191-07-000059.txt : 20080128 0000812191-07-000059.hdr.sgml : 20080128 20071102111527 ACCESSION NUMBER: 0000812191-07-000059 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20071102 FILER: COMPANY DATA: COMPANY CONFORMED NAME: REHABCARE GROUP INC CENTRAL INDEX KEY: 0000812191 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-HOSPITALS [8060] IRS NUMBER: 510265872 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 7733 FORSYTH BLVD 23RD FLR STREET 2: SUITE 2300 CITY: ST LOUIS STATE: MO ZIP: 63105 BUSINESS PHONE: 3148637422 MAIL ADDRESS: STREET 1: 7733 FORSYTH BLVD 23RD FLR STREET 2: SUITE 2300 CITY: ST. LOUIS STATE: MO ZIP: 63105 FORMER COMPANY: FORMER CONFORMED NAME: REHABCARE CORP DATE OF NAME CHANGE: 19940218 CORRESP 1 filename1.htm


 

November 2, 2007

 

Mr. Jim B. Rosenberg

Senior Assistant Chief Accountant

Division of Corporate Finance

Securities and Exchange Commission

100 F Street, N.E., Mail Stop 6010

Washington, DC 20549

 

Re:

RehabCare Group, Inc.

Form 10-K for Fiscal Year Ended December 31, 2006

Filed March 14, 2007

File No. 001-14655

 

Dear Mr. Rosenberg:

We refer to the comment letter dated October 19, 2007 from the staff of the Division of Corporation Finance of the Securities and Exchange Commission concerning the Form 10-K for the fiscal year ended December 31, 2006 of RehabCare Group, Inc. filed with the Commission on March 14, 2007. In that letter, you requested that we submit our responses to you within 10 business days. While we have made significant progress in developing our responses to your inquiries, our process is not yet complete. As a result, we respectively request additional time to complete our reply. We expect to be able to complete our reply no later than Friday, November 16, 2007, but hope to have the process completed prior to that date.

 

Thank you for your consideration. If you have any questions regarding the foregoing, do not hesitate to contact the undersigned at 314-659-2189.

 

Sincerely,

 

/s/ Jay W. Shreiner

Jay W. Shreiner

Senior Vice President and

Chief Financial Officer

 

 

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