| Universal Health Care, Llc | 2 |
| 50.0% | 73.2 | 1 | home health | — | 0 |
| UNIVERSITY HEALTH SERVICES INC | 2 |
| 0.0% | 45.7 | 1 | home health,hospice | — | 0 |
| UNIVERSITY OF CHICAGO | 2 |
| 0.0% | 41.4 | 1 | home health,hospice | — | 0 |
| UPLIFT HEALTH HOLDINGS LLC | 2 |
| 100.0% | 96.5 | 2 | hospice | — | 0 |
| URSULA'S HAVEN ASSISTED LIVING FACILITY INC | 2 |
| 0.0% | 24.3 | 1 | alf | — | 0 |
| VALERIAN HOME HEALTH AND HOSPICE LLC | 2 |
| 0.0% | 78.3 | 1 | home health,hospice | — | 0 |
| VALHALLA HOSPICE LLC | 2 |
| 0.0% | 21.8 | 1 | hospice | — | 1 |
| VALLEY HEALTH CARE CORPORATION | 2 |
| 0.0% | 22.8 | 1 | home health,hospice | — | 0 |
| Valley Health Services Inc | 2 |
| 0.0% | 19.3 | 1 | adult day,alf | — | 1 |
| VALLEY HOME HEALTH, INC. | 2 |
| 0.0% | 35.9 | 1 | home health | — | 0 |
| VALLEY VISTA CARE CORPORATION | 2 |
| 0.0% | 52.3 | 1 | snf | 147 | 0 |
| VALOR SE LLC | 2 |
| 0.0% | 48.7 | 1 | hospice | — | 0 |
| Valucare, Inc. | 2 |
| 0.0% | 29.7 | 1 | home health | — | 0 |
| VANTAGE CAPITAL INVESTORS LLC | 2 |
| 0.0% | 8.9 | 2 | snf | 220 | 0 |
| VCG HEALTHCARE INC | 2 |
| 0.0% | 65.5 | 1 | home health,hospice | — | 0 |
| VEBEACH ENTERPRISE LLC | 2 |
| 0.0% | 26.0 | 1 | home health | — | 0 |
| VIERA MARGATE MEZZ BORROWER LLC | 2 |
| 0.0% | 48.0 | 1 | snf | 301 | 0 |
| VILLAGE CHANGE LLC | 2 |
| 0.0% | 16.6 | 1 | alf | — | 0 |
| VINTEX QUALITY CARE INC | 2 |
| 0.0% | 10.4 | 1 | home health | — | 0 |
| VIRGINIA LUTHERAN HOMES INC | 2 |
| 0.0% | 41.0 | 1 | home health,snf | 62 | 0 |
| VIRGINIA UNITED METHODIST HOMES INC | 2 |
| 0.0% | 6.1 | 1 | snf | 42 | 0 |
| VISIITING NURSE SERVICE OF NEW YORK | 2 |
| 0.0% | 47.8 | 1 | home health,hospice | — | 0 |
| VISION HOME HEALTH CARE, INC. | 2 |
| 0.0% | 70.0 | 1 | home health,hospice | — | 0 |
| Visiting Nurse & Homecare Referral Services Of Bay Shore, Inc. | 2 |
| 0.0% | 0.0 | 1 | home health | — | 0 |
| VISITING NURSE AND HOSPICE CARE OF SANTA BARBARA | 2 |
| 0.0% | 30.9 | 1 | home health,hospice | 18 | 1 |
| VISITING NURSE ASSOCIATION OF NORTHERN NEW JERSEY INC | 2 |
| 0.0% | 35.9 | 1 | home health,hospice | — | 0 |
| VISITING NURSE HEALTH SYSTEM INC | 2 |
| 0.0% | 62.1 | 1 | home health,hospice | — | 0 |
| VISITING NURSING ASSOCIATION OF WESTERN NEW YORK INC | 2 | — | — | — | 1 | home health | — | 0 |
| Vista on 5th Corp. | 2 |
| 0.0% | 3.2 | 1 | alf,home health | — | 1 |
| VITALITY HEALTH HOLDINGS LLC | 2 |
| 0.0% | 50.2 | 2 | hospice | — | 0 |
| VNA OF GREATER LOS ANGELES, INC. | 2 |
| 100.0% | 92.2 | 1 | home health,hospice | — | 0 |
| VOLEN COMMUNITY CARE, LLC | 2 |
| 0.0% | 54.8 | 1 | adult day | — | 0 |
| WATERCREST COMMUNITY MANAGEMENT, LLC | 2 |
| 50.0% | 69.7 | 1 | alf | — | 0 |
| WATERMAN COMMUNITIES, INC. | 2 |
| 50.0% | 42.6 | 1 | alf,home health | — | 0 |
| WATERMARK RETIREMENT COMMUNITIES, LLC | 2 |
| 50.0% | 46.2 | 1 | alf | — | 0 |
| Wavecrest Hfa, Inc. | 2 |
| 50.0% | 62.9 | 1 | alf,home health | — | 0 |
| WAVENY LIFECARE NETWORK INC | 2 |
| 50.0% | 57.2 | 1 | home health,hospice | — | 0 |
| WAYNE MEMORIAL HEALTH SYSTEM INC | 2 |
| 50.0% | 46.0 | 1 | snf | 175 | 0 |
| WAYPOINT HEALTH INC | 2 |
| 0.0% | 59.4 | 1 | home health | — | 0 |
| WECARE HCC LLC | 2 |
| 50.0% | 83.7 | 1 | snf | 230 | 0 |
| WESLEY HOMES COMMUNITY HEALTH SERVICES | 2 |
| 0.0% | 64.4 | 1 | home health,hospice | — | 0 |
| WESLEY PARTNERS SENIOR LIVING LLC | 2 |
| 0.0% | 27.2 | 1 | alf | — | 0 |
| WEST COAST COMMONWEALTH LLC | 2 |
| 0.0% | 62.0 | 1 | snf | 180 | 0 |
| WEST EAST ADVANCED CARE, INC. | 2 |
| 50.0% | 49.9 | 1 | adult day | — | 2 |
| WEST LA SUPPORT SERVICES, INC. | 2 |
| 0.0% | 68.1 | 1 | icf iid | 12 | 0 |
| WEST PARK HOSPITAL DISTRICT | 2 |
| 0.0% | 39.5 | 1 | home health,snf | 94 | 0 |
| WESTCARE MANAGEMENT INC | 2 |
| 0.0% | 16.2 | 1 | snf | 305 | 0 |
| WESTERNCARE MANAGEMENT LLC | 2 |
| 0.0% | 78.6 | 1 | alf | — | 0 |
| WESTMINSTER CANTERBURY CORPORATION | 2 |
| 0.0% | 31.1 | 1 | hospice,snf | 158 | 0 |
| WESTMINSTER INGLESIDE KING FARM RETIREMENT COMMUNITIES INC | 2 |
| 0.0% | 24.2 | 2 | snf | 105 | 0 |