<SEC-DOCUMENT>9999999997-20-000737-index.html : 20200318
<SEC-HEADER>9999999997-20-000737.hdr.sgml : 20200318
<ACCEPTANCE-DATETIME>20200218085005
ACCESSION NUMBER:		9999999997-20-000737
CONFORMED SUBMISSION TYPE:	SEC STAFF LETTER
CATEGORY:             	REDACTED EXHIBIT
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20200218
ACTION DATE:               	20200218
RECEIVED DATE:           	20200218

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:		SEC STAFF LETTER

	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>REDACTED EXHIBIT
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
Document 1 - file: filename1.pdf

</DOCUMENT>
</SEC-DOCUMENT>