-----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, Aj4Id2UnwAkqq9CHq+Ve9CWSBoTm0F6wOrLJOZUD6XkhYzKWmTaTxsl7925DySr3 mX37xGJ4FZCX9JrTaIsBmg== 0000877860-06-000032.txt : 20061117 0000877860-06-000032.hdr.sgml : 20061117 20060519150618 ACCESSION NUMBER: 0000877860-06-000032 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20060519 FILER: COMPANY DATA: COMPANY CONFORMED NAME: NATIONAL HEALTH INVESTORS INC CENTRAL INDEX KEY: 0000877860 STANDARD INDUSTRIAL CLASSIFICATION: REAL ESTATE INVESTMENT TRUSTS [6798] IRS NUMBER: 621470956 STATE OF INCORPORATION: MD FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 100 VINE ST STE 1400 STREET 2: CITY CENTER CITY: MURFREESBORO STATE: TN ZIP: 37130 BUSINESS PHONE: 6158909100 MAIL ADDRESS: STREET 1: P.O. BOX 1102 CITY: MURFREESBORO STATE: TN ZIP: 37133-1102 CORRESP 1 filename1.htm

National Health Investors, Inc.

May 19, 2006

Mr. Steven Jacobs
Accounting Branch Chief
Division of Corporation Finance
U. S. Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549-4561

Re:	National Health Investors, Inc.
	Form 10-K for the year ended December 31, 2005
	File No. 001-10822

Dear Mr. Jacobs:

We are in receipt of your response letter to us dated May 10, 2006. We have copied your comment below and our corresponding response follows.

1. We read your response to comment 2 and reissue our prior comment in its entirety. In accordance with Rule 5-03 of Regulation S-X, you should classify the initial realized loss related to other than temporary impairments on available-for-sale securities as well as subsequent realized gains or losses on the sale of such securities as non-operating activities in your statement of operations.

Response:

We concur with your findings and in future filings we shall classify the initial realized loss related to other than temporary impairments on available-for-sale securities as well as subsequent realized gains or losses on the sale of such securities as non-operating activities in our statements of operations.

We thank you for your assistance in our compliance with the applicable disclosure requirements and welcome any additional comments you may have.

Sincerely,

/s/ Donald K. Daniel

Donald K. Daniel

Senior Vice President/Controller

-----END PRIVACY-ENHANCED MESSAGE-----