<SEC-DOCUMENT>0000919956-19-000033-index.html : 20190731
<SEC-HEADER>0000919956-19-000033.hdr.sgml : 20190731
<ACCEPTANCE-DATETIME>20190627160528
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000919956-19-000033
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20190627

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Diversicare Healthcare Services, Inc.
		CENTRAL INDEX KEY:			0000919956
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-SKILLED NURSING CARE FACILITIES [8051]
		IRS NUMBER:				621559667
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1621 GALLERIA BLVD.
		CITY:			BRENTWOOD
		STATE:			TN
		ZIP:			37027
		BUSINESS PHONE:		6157717575

	MAIL ADDRESS:	
		STREET 1:		1621 GALLERIA BLVD.
		CITY:			BRENTWOOD
		STATE:			TN
		ZIP:			37027

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ADVOCAT INC
		DATE OF NAME CHANGE:	19940309
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>seccommentletterrespo_image4.gif
<TEXT>
Document 2 - file: seccommentletterrespo_image4.gif

</DOCUMENT>
</SEC-DOCUMENT>