| SOPHIA LUKAS I | ST PAUL'S EPISCOPAL HOME INC CCN 555144 | snf | — | — |
| SOPHIA LUKAS I | ST PAUL'S EPISCOPAL HOME INC CCN 555144 | snf | — | — |
| SOPHIA LUKAS I | ST PAUL'S EPISCOPAL HOME INC CCN 555144 | snf | — | — |
| SOPHIA MILLER I | ADVANCED HOME HEALTH CCN 347114 | hha | — | — |
| SOPHIA PEART I | ARBOR SPRINGS HEALTH AND REHABILITAT CCN 105465 | snf | — | — |
| SOPHIA PEART I | ARBOR SPRINGS HEALTH AND REHABILITAT CCN 105465 | snf | — | — |
| SOPHIA REALTY HOLDINGS, LLC O | ST. SOPHIA HEALTH & REHABILITATION C CCN 265120 | snf | MO | — |
| SOPHIA RIZK I | SOUTHCOAST VISITING NURSE ASSOCIATION, INC CCN 221536 | hospice | — | — |
| SOPHIA SUTTON I | SUTTON PARK CTR FOR NURSING & REHAB CCN 335350 | snf | — | — |
| SOPHIA THULIN I | ISLAND HOME CARE CCN 109772 | hha | — | — |
| SOPHIAMMA CHACKO I | DELTA CARE HOME HEALTH SERVICES LLC CCN 453195 | hha | — | — |
| SOPHIAMMA CHACKO I | DELTA CARE HOME HEALTH SERVICES LLC CCN 453195 | hha | — | 100% |
| SOPHIAMMA CHACKO I | DELTA CARE HOME HEALTH SERVICES LLC CCN 453195 | hha | — | — |
| SOPHIE ELLIOT I | LIVINRITE HOME HEALTH CCN 497593 | hha | — | — |
| SOPHIE FARRELL I | CHILDREN'S HEALTH CARE CCN 243302A | hospital | — | — |
| SOPHIE FARRELL I | CHILDREN'S HEALTH CARE CCN 247110 | hha | — | — |
| SOPHIE FORAN I | MAGNOLIA HOSPICE CARE LLC CCN 971526 | hospice | — | — |
| SOPHIE MBUA I | GRABEN PALLIATIVE HOSPICE CARE LLC CCN A91728 | hospice | — | — |
| SOPHIE PLOTNIAK I | ST. JOSEPH HOSPICE OF SOUTH ALABAMA ,LLC CCN 011684 | hospice | — | — |
| SOPHIE ROSE I | GREAT RIVER CARE CENTER CCN 165301 | snf | — | — |
| SOPHIE ROSE I | GREAT RIVER CARE CENTER CCN 165301 | snf | — | — |
| SOPHIE SHARP I | HEBREW HOME FOR AGED DISABLED CCN 054089 | hospital | — | 7% |
| SOPHIE SHARP I | HEBREW HOME FOR AGED DISABLED CCN 055169 | snf | — | — |
| SOPHIE TABI I | A CARING TOUCH NURSING & HOMECARE CCN 227626 | hha | — | 100% |
| SOPHIE TABI I | A CARING TOUCH NURSING & HOMECARE CCN 227626 | hha | — | 100% |
| SOPHIE TABI I | A CARING TOUCH NURSING & HOMECARE CCN 227626 | hha | — | 100% |
| SOPHIE TORRENTS I | OASIS HEALTH PARTNERS, LLC CCN 687370 | hha | — | 100% |
| SOPHIE WHITESELL I | LAWRENCE COUNTY NURSING HOME DISTRICT CCN 265752 | snf | — | — |
| ST SOPHIA REALTY LLC O | ST. SOPHIA HEALTH & REHABILITATION C CCN 265120 | snf | MO | — |
| STEPHANIE PHILLIPS I | THE VISITING NURSE ASSOCIATION OF TEXAS CCN 451506 | hospice | — | — |
| STEVE PHILLIPS I | OCCK INC CCN 178109 | hha | — | — |
| STEVEN PHILIPS I | BREMA HEALTHCAER INC CCN 747205 | hha | — | — |
| STEVEN PHILIPS I | BREMA HEALTHCAER INC CCN 747205 | hha | — | 30% |
| SUSAN PHILLIPS I | TALBOT HOSPICE FOUNDATION INC CCN 211543 | hospice | — | — |
| SUSAN PHILLIPS I | HOSPICE AUSTIN CCN 451515 | hospice | — | — |
| TAKOOHI JOSEPHIAN I | ARARAT POST ACUTE CCN 555616 | snf | — | — |
| TAKOOHI JOSEPHIAN I | ARARAT POST ACUTE CCN 555616 | snf | — | — |
| TANIA PHILBROOK I | TEAM SELECT HOME CARE CCN 307088 | hha | — | — |
| TAYLOR SHULTS PHILLEY I | CAPITOL HOME HEALTH CCN 747581 | hha | — | — |
| TAYLOR SHULTS PHILLEY I | CAPITOL HOME HEALTH SAN ANTONIO CCN 747928 | hha | — | — |
| TERRI PHILLIPS I | LIFE CARE CENTER OF MICHIGAN CITY CCN 155344 | snf | — | — |
| TERRI PHILLIPS I | LIFE CARE CENTER OF MICHIGAN CITY CCN 155344 | snf | — | — |
| TERRI PHIPPS I | ELKINS REHAB & CARE CENTER CCN 515025 | snf | — | — |
| THE PHILLIP CHASE IRREVOCABLE TRUST O | CHESTNUT RIDGE POST ACUTE CCN 056190 | snf | CA | 100% |
| THE PHILLIP CHASE IRREVOCABLE TRUST O | INLAND VALLEY PARTNERS LLC CCN 056431 | snf | CA | 100% |
| THE PHILLIP CHASE IRREVOCABLE TRUST O | MIRACLE MILE HEALTHCARE CENTER LLC CCN 555139 | snf | CA | 100% |
| THE SAPPHIRE REALTY GROUP, LLC O | WEST VALLEY SUBACUTE AND NURSING CTR CCN 555716 | snf | CA | — |
| THEOPHILUS OKORO I | CANDID HOME HEALTH CARE SERVICES CCN 457811 | hha | — | 100% |
| THEOPHILUS OKORO I | CANDID HOME HEALTH CARE SERVICES CCN 457811 | hha | — | — |
| THOMAS PHILLIPS I | FIRSTHEALTH OF THE CAROLINAS INC CCN 341303 | hospital | — | — |