Diversicare Healthcare Services, Inc. – ‘8-K’ for 6/28/02 – EX-16.1

On:  Monday, 7/1/02, at 12:37pm ET   ·   For:  6/28/02   ·   Accession #:  950144-2-7060   ·   File #:  1-12996

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Current Report   —   Form 8-K
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 8-K         Advocat,Inc.                                           3     12K 
 2: EX-16.1     Letter of Arthur Andersen LLP                          1      5K 

EX-16.1   —   Letter of Arthur Andersen LLP

EX-16.1
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                                                                    EXHIBIT 16.1

Office of the Chief Accountant                                                  
Securities and Exchange Commission                                              
450 Fifth Street, N.W.                                                          
Washington, D.C. 20549                                                          

July 1, 2002                                                                    

Dear Sir/Madam:                                                                 

We have read the 1st, 2nd, 3rd, and 4th paragraphs of Item 4 included in the    
Form 8-K dated July 1, 2002 of Advocat Inc. to be filed with the Securities and 
Exchange Commission and are in agreement with the statements contained therein  
insofar as they pertain to Arthur Andersen LLP.                                 

Very truly yours,                                                               

/s/ Andersen LLP                                                                

cc: Mr. William R. Council, Chief Financial Officer, Advocat Inc.               

Dates Referenced Herein

This ‘8-K’ Filing		Date		Other Filings
Filed on:		7/1/02		None on these Dates
For Period End:		6/28/02
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