Healthsouth Corp – ‘8-K/A’ for 4/4/03 – EX-16.1

On:  Friday, 4/25/03, at 9:56am ET   ·   For:  4/4/03   ·   Accession #:  1005150-3-822   ·   File #:  0-14940

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Amendment to Current Report   —   Form 8-K
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 8-K/A       Amendment to Current Report -- form8ka                 3      9K 
 2: EX-16.1     Letter re: Change in Certifying Accountant             1      6K 

EX-16.1   —   Letter re: Change in Certifying Accountant

                                                                    EXHIBIT 16.1

ERNST & YOUNG LLP                                                               
AmSouth/Harbert Plaza                                                           
Suite 1900                                                                      
1901 Sixth Avenue North                                                         
Birmingham, Alabama  35203                                                      

Phone:  (205) 251-2000                                                          
www.ey.com                                                                      

April 23, 2003                                                                  

Securities and Exchange Commission                                              
450 Fifth Street, N.W.                                                          
Washington, DC  20549                                                           

Gentlemen:                                                                      

We have read Item 4 of Form 8-K dated April 11, 2003, of HEALTHSOUTH Corporation
and are in agreement with the statements contained in the second, third, fourth,
fifth, sixth and eighth paragraphs therein. We have no basis to agree or        
disagree with other statements of the registrant contained therein.             

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘8-K/A’ Filing		Date		Other Filings
Filed on:		4/25/03
		4/23/03
		4/11/03		8-K
For Period End:		4/4/03		8-K
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