-----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, Ug/pfOMZ8U3l87ZtVHx8W5I0PTYi2QHZVpWDj3F34bUKewe01e/SonaGtMthHoR9 gJ/oOoWesgPodn2hBLMj8A== 0000950144-08-000112.txt : 20080401 0000950144-08-000112.hdr.sgml : 20080401 20080109130126 ACCESSION NUMBER: 0000950144-08-000112 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20080109 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ADVOCAT 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 CORRESP 1 filename1.htm ADVOCAT INC. - CORRESPONDENCE TO THE SEC
 

()
             
Jonathan Harwell
  John M. Brittingham   Barbara D. Holmes   Christopher A. Scharman
Lin S. Howard *
  Susan V. Sidwell   Alix Coulter Cross   Tracy M. Lujan
Ernest E. Hyne II
  John F. Blackwood   Kris Kemp   Jonathan Stanley
Craig V. Gabbert, Jr.
  D. Alexander Fardon   J. Greg Griffen   Kenneth S. Byrd
Mark Manner
  Michael R. Hill   Leslie B. Wilkinson, Jr.   W. Christopher Andrews
Glen Allen Civitts
  Joseph Allen Kelly   Ryan D. Brown  
Glenn B. Rose
  David Cox   David P. Cañas    
John N. Popham IV
  Curtis Capeling   David Simcox   *Of Counsel
January 9, 2008
VIA EDGAR & FACSIMILE
Mr. Larry Spirgel
Assistant Director
United States Securities and Exchange Commission
Division of Corporation Finance, Mail Stop 3720
450 Fifth Street, N.W.
Washington, D.C. 20549
     
RE:  
Advocat Inc.
   
Form 10-K for the fiscal year ended December 31, 2006
   
Filed March 14, 2007
   
 
   
Form 10-Q for the quarterly period ended September 30, 2007
   
File No. 001-12996
Dear Mr. Spirgel:
This is a written request for an extension of the time allowed for Advocat to respond to your letter dated December 28, 2007 regarding Advocat Inc.’s (the Company) filing referenced above. Mr. Riddle, the Company’s CFO and addressee of the letter was out of the office until Monday January 7, 2008. In addition Advocat is currently in the process of closing its books for the end of the fiscal year. Therefore, we respectfully request that you allow Advocat to file its response to your letter on or before January 31, 2008. I spoke to Kathryn Jacobson yesterday, and she indicated that there was not a problem with this request provided we filed a written request by EDGAR.
Advocat is committed to fully complying with the SEC disclosure requirements. We would like a little more time to ensure that we can adequately respond to each item in your comment letter. If you have any problems or concerns with receiving our response on or before January 31, 2008, please call me at (615) 251-1083 to discuss.
         
  Sincerely,


HARWELL HOWARD HYNE
GABBERT & MANNER, P.C.
 		  
  /s/ Susan Sidwell    
  Susan V. Sidwell   
     
 
SVS/led
cc: Kathryn Jacobson
      Kyle Moffatt
315 Deaderick Street, Suite 1800       Nashville, Tennessee 37238-1800
phone 615-256-0500      fax 615-251-1059       www.h3gm.com

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