| SAPPHIRE143 IRRV TR O | ORCHARD VILLA CCN 366068 | snf | NY | 18% |
| SAPPHIRE143 IRRV TR O | PARKSIDE VILLA CCN 366229 | snf | NY | 18% |
| SAPPHIRE143 IRRV TR O | MAPLEVIEW COUNTRY PLACE CCN 366433 | snf | NY | 18% |
| SARAH PHILLIPS I | HOSPICE OF THE PANHANDLE, INC. CCN 511507 | hospice | — | — |
| SHARON PHILLIPS I | PERRY COUNTY NURSING HOME CCN 015158 | snf | — | — |
| SHELLEY PHILLIPS I | ACCENTCARE HOMEHEALTH OF SACRAMENTO CCN 557253 | hha | — | — |
| SHELLEY PHILLIPS I | ACCENTCARE HOME HEALTH OF CALIFORNIA CCN 557273 | hha | — | — |
| SHELLY PHILLIPS I | QUALITY LIFE SERVICES - GROVE CITY, LLC CCN 395593 | snf | — | — |
| SHERLY PHILIPOSE I | EXCEL HOME HEALTH SERVICES LLC CCN 679215 | hha | — | — |
| SHERLY PHILIPOSE I | EXCEL HOME HEALTH SERVICES LLC CCN 679215 | hha | — | 50% |
| SHERLY PHILIPOSE I | VITAL HOME HEALTH CARE INC CCN 747051 | hha | — | 50% |
| SHERLY PHILIPOSE I | VITAL HOME HEALTH CARE INC CCN 747051 | hha | — | — |
| SHERLY PHILIPOSE I | ANGELS OF CARE HOME HEALTH INC CCN 747640 | hha | — | — |
| SHERYL PHILLIPS I | ARKANSAS CHILDRENS HOSPITAL CCN 043300 | hospital | — | — |
| SHERYL PHILLIPS I | ARKANSAS CHILDRENS HOSPITAL CCN 043300 | hospital | — | — |
| SHERYL PHILLIPS I | ARKANSAS CHILDRENS NORTHWEST INC. CCN 043301 | hospital | — | — |
| SHIRLY PHILIP I | AGING PARADISE INC CCN 109502 | hha | — | 100% |
| SINDHU PHILIP I | ROBIN HOSPICE LLC CCN A91739 | hospice | — | 25% |
| SINDHU PHILIP I | ROBIN HOSPICE LLC CCN A91739 | hospice | — | 25% |
| SINDHU PHILIP I | CARITAS HOSPICE LLC CCN E21516 | hospice | — | 25% |
| SINDHU PHILIP I | CARITAS HOSPICE LLC CCN E21516 | hospice | — | 25% |
| SINDHU PHILIP I | CARITAS HOSPICE LLC CCN E21516 | hospice | — | 25% |
| SINI PHILIP I | ROCK OF AGES HOME HEALTH CARE INC CCN 459468 | hha | — | — |
| SOMPHIEN AMPHONE I | MY HOME CARE LLC CCN 178127 | hha | — | 50% |
| SOMPHIEN AMPHONE I | MY HOME CARE LLC CCN 178127 | hha | — | — |
| SOPHIA AKRAMI I | HEALING HEARTS HOME HEALTH LLC CCN 067505 | hha | — | 100% |
| SOPHIA AKRAMI I | HEALING HEARTS HOME HEALTH LLC CCN 067505 | hha | — | — |
| SOPHIA AKRAMI I | HEALING HEARTS HOME HEALTH LLC CCN 067505 | hha | — | — |
| SOPHIA BROWN I | MOUNTAIN VIEW MANOR CCN 345193 | snf | — | — |
| SOPHIA CARLSON I | SUTTON COMMUNITY HOME, INC CCN 285277 | snf | — | — |
| SOPHIA CARLSON I | SUTTON COMMUNITY HOME, INC CCN 285277 | snf | — | — |
| SOPHIA CARLSON I | SUTTON COMMUNITY HOME, INC CCN 285277 | snf | — | — |
| SOPHIA CHAMBERS I | PEACEFUL PULSE LLC CCN 687446 | hha | — | 50% |
| SOPHIA DAVIS-FIELDS I | RELAX HOSPICE AND PALLIATIVE CARE LLC CCN A91715 | hospice | — | 90% |
| SOPHIA DAVIS-FIELDS I | RELAX HOSPICE AND PALLIATIVE CARE LLC CCN A91715 | hospice | — | 50% |
| SOPHIA DAVIS-FIELDS I | RELAX HOSPICE AND PALLIATIVE CARE LLC CCN A91715 | hospice | — | 40% |
| SOPHIA ECCLESTON I | BOCA RATON REGIONAL HOSPITAL INC CCN 100168 | hospital | — | — |
| SOPHIA FYFFE I | WILLOWBROOKE COURT AT SAINT ANDREWS CCN 105355 | snf | — | — |
| SOPHIA GARIBAY I | MI CASA HEALTHCARE, LLC CCN A91577 | hospice | — | 90% |
| SOPHIA GARIBAY I | MI CASA HEALTHCARE, LLC CCN A91577 | hospice | — | 90% |
| SOPHIA GARIBAY I | MI CASA HEALTHCARE, LLC CCN A91577 | hospice | — | 90% |
| SOPHIA GAZIS I | PARKER JEWISH INSTITUTE FOR HEALTH CARE AND REHABILITATION CCN 331561 | hospice | — | 100% |
| SOPHIA GRAMI I | MEDSTAR HOME HEALTH INC CCN 753171 | hha | — | — |
| SOPHIA GRAMI I | MEDSTAR HOME HEALTH INC CCN 753171 | hha | — | — |
| SOPHIA H SOLLIS TRUST O | HERMAN HEALTH CARE CENTER CCN 555831 | snf | CA | 50% |
| SOPHIA H SOLLIS TRUST O | HERMAN HEALTH CARE CENTER CCN 555831 | snf | CA | — |
| SOPHIA HOLDER I | CHILDREN'S HOSPITAL OF PHILADELPHIA CCN 393303 | hospital | — | 100% |
| SOPHIA JOHNSON I | UPMC HOME HEALTHCARE OF CENTRAL PENNSYLVANIA CCN 391513 | hospice | — | — |
| SOPHIA LOSER I | LEGACY HOSPICE, INC. CCN 361716 | hospice | — | — |
| SOPHIA LUKAS I | ST PAUL'S EPISCOPAL HOME INC CCN 555144 | snf | — | — |
