| NEW COMFORT BY NATASHA CANAL INC | 2 |
| 50.0% | 54.4 | 1 | home health | — | 0 |
| New Frontiers In T.B.I. Inc. | 2 |
| 0.0% | 0.0 | 1 | home health | — | 0 |
| NEW HIGHLAND HEALTHCARE LLC | 2 |
| 0.0% | 17.4 | 1 | alf | — | 1 |
| NEW HORIZON HOME HEALTH, LLC | 2 |
| 50.0% | 64.4 | 1 | home health | — | 0 |
| NEW HORIZON INTEGRATED CARE ICF DD-H HOME INC. | 2 |
| 0.0% | 66.1 | 1 | icf iid | 12 | 0 |
| NEW STAR HOME HEATH CARE LLC | 2 |
| 0.0% | 31.2 | 1 | home health | — | 0 |
| New Vision Home Care Services, Llc | 2 |
| 50.0% | 49.6 | 1 | home health | — | 1 |
| NEW VISTA PAC HB OPERATOR LLC | 2 |
| 0.0% | 70.3 | 1 | snf | 237 | 0 |
| Newco Alp Inc. | 2 |
| 0.0% | 14.0 | 1 | alf,home health | — | 1 |
| NMCGR | 2 |
| 50.0% | 60.5 | 1 | home health,snf | 49 | 0 |
| NOBILITY INVESTMENT SOLUTIONS LLC | 2 |
| 0.0% | 36.1 | 2 | hospice | — | 0 |
| North Brook Heights Home For Adults, Inc. | 2 |
| 50.0% | 48.6 | 1 | alf,home health | — | 1 |
| NORTHSTAR HEALTHCARE INCOME OPERATING PARTNERSHIP LP | 2 |
| 50.0% | 56.7 | 1 | snf | 115 | 0 |
| NORTHWELL INC | 2 |
| 50.0% | 85.9 | 2 | home health | — | 0 |
| NORTHWESTERN MEMORIAL HEALTHCARE | 2 |
| 0.0% | 29.7 | 1 | home health,hospice | — | 0 |
| NORTON BROS HOLDING COMPANY | 2 |
| 0.0% | 6.8 | 1 | snf | 197 | 0 |
| Novel Home Health Care Services Of New York, Corp. | 2 |
| 0.0% | 0.0 | 1 | home health | — | 0 |
| NUCLEAR CARE PARTNERS LLC | 2 |
| 100.0% | 98.7 | 1 | home health | — | 0 |
| NVJ OPERATIONS LLC | 2 |
| 0.0% | 37.6 | 1 | alf | — | 0 |
| NVNA FOUNDATION INC | 2 |
| 0.0% | 34.2 | 1 | home health,hospice | — | 0 |
| Ny Home Care Select, Llc | 2 |
| 0.0% | 0.0 | 1 | home health | — | 0 |
| Nyc Home Health Care, Llc | 2 |
| 50.0% | 69.3 | 1 | home health | — | 1 |
| OAK MANOR, INC | 2 |
| 0.0% | 52.8 | 2 | alf,snf | 0 | 0 |
| OAKWOOD LUTHERAN SENIOR MINISTRIES INC | 2 |
| 0.0% | 71.3 | 1 | snf | 110 | 0 |
| Oceanview Manor Home for Adults, Inc. | 2 |
| 0.0% | 33.5 | 1 | alf,home health | — | 1 |
| OCHILTREE HOSPITAL DISTRICT | 2 |
| 0.0% | 27.5 | 1 | home health,hospice | — | 0 |
| OHIO S HOSPICE INC | 2 |
| 0.0% | 31.4 | 1 | hospice | — | 0 |
| OHIOANS HOME HEALTHCARE INC | 2 |
| 0.0% | 44.1 | 2 | home health | — | 0 |
| OKLAHOMA ACQUISITIONS LLC | 2 |
| 0.0% | 62.6 | 1 | snf | 265 | 0 |
| Olean Manor, Inc. | 2 |
| 50.0% | 77.9 | 1 | alf,home health | — | 1 |
| OMNIA CUM DEO CORP. | 2 |
| 0.0% | 34.8 | 1 | alf | — | 0 |
| ON WITH LIFE INC | 2 |
| 0.0% | 23.9 | 1 | snf | 68 | 0 |
| ONCARE HEALTH LLC | 2 |
| 0.0% | 35.4 | 1 | home health,hospice | — | 0 |
| ONE BROOKLYN HEALTH SYSTEM INC | 2 |
| 50.0% | 79.8 | 1 | snf | 986 | 0 |
| ONE LEGACY HOME HEALTH CARE, INC. | 2 |
| 0.0% | 60.2 | 1 | home health | — | 1 |
| OPTIMAE LIFESERVICES INC | 2 |
| 50.0% | 85.6 | 1 | home health | — | 0 |
| OPTIMAL HOLDINGS LLC | 2 |
| 0.0% | 59.2 | 1 | home health | — | 0 |
| OPTION CARE ENTERPRISES, INC. | 2 |
| 0.0% | 36.2 | 1 | home health | — | 0 |
| OPTUM INFUSION SERVICES 203 INC | 2 |
| 100.0% | 97.4 | 1 | home health | — | 0 |
| Optum Of New York, Inc. | 2 |
| 0.0% | 0.0 | 1 | home health | — | 2 |
| OPTUM WOMENS AND CHILDRENS HEALTH LLC | 2 |
| 100.0% | 98.2 | 1 | home health | — | 0 |
| ORESBURN & ASSOCIATES INC. | 2 |
| 0.0% | 56.2 | 1 | alf | — | 0 |
| ORLANDO LUTHERAN TOWERS, INC. | 2 |
| 50.0% | 72.2 | 1 | adult day,alf | — | 0 |
| OSWEGO HEALTH INC | 2 |
| 0.0% | 32.9 | 1 | home health,snf | 120 | 0 |
| Our Lady of Lourdes Memorial Hospital Inc | 2 | — | — | — | 1 | home health,hospice | — | 0 |
| OXMATI MANAGEMENT LLC | 2 |
| 0.0% | 66.7 | 1 | snf | 155 | 0 |
| PA OPS HOLDINGS LLC | 2 |
| 0.0% | 62.6 | 1 | snf | 360 | 0 |
| PACIFIC HEALTHCARE HOLDINGS INC | 2 |
| 0.0% | 62.5 | 1 | snf | 293 | 0 |
| PACIFIC POINT HEALTH CARE SERVICES, INC. | 2 |
| 0.0% | 54.7 | 1 | home health,hospice | — | 0 |
| PACS GROUP INC | 2 |
| 0.0% | 74.5 | 2 | snf | 211 | 0 |