| SALT LAKE SPECIALTY HOSPITAL | SALT LAKE CITY | UT | 38 |
| SAGECREST HOSPITAL - GRAPEVINE | GRAPEVINE | TX | 60 |
| SAGE SPECIALTY HOSPITAL OF LAKE CHAR | LAKE CHARLES | LA | 59 |
| SAGE SPECIALTY CARE HOSPITAL | DENHAM SPRINGS | LA | 59 |
| SAGE SPECIALTY & REHAB OF LAFAYETTE | LAFAYETTE | LA | 31 |
| RUSK INSTITUTE OF REH MED | | | 152 |
| RUSH SPECIALTY HOSPITAL LLC | CHICAGO | IL | 44 |
| RURAL HEALTHCARE OF OKLAHOMA | HUGO | OK | 60 |
| RUNNELLS SPECIALIZED HOSPITAL | BERKELEY HEIGHTS | NJ | 44 |
| ROOSEVELT WARM SPRINGS LTAC HOSPITAL | WARM SPRINGS | GA | 16 |
| RML HEALTH PROVIDERS L.P. | HINSDALE | IL | 184 |
| RIVERSIDE HOSPITAL-EAST | ALEXANDRIA | LA | 25 |
| RIVERSIDE HOSPITAL OF LOUISIANA | ALEXANDRIA | LA | 14 |
| RIVERBRIDGE SPECIALTY HOSPITAL | VIDALIA | LA | 37 |
| RH OF NORTHWESTARKANSAS LLC | SPRINGDALE | AR | 25 |
| RH OF NORTHWEST INDIANA LLC | EAST CHICAGO | IN | 61 |
| REHAB & CRITICAL CARE HOSPITAL OF BL | RAPID CITY | SD | 18 |
| REGIONAL ONE HEALTH EXTENDED CARE HO | MEMPHIS | TN | 30 |
| REGIONAL HOSPITAL | BURIEN | WA | 26 |
| REGENCY HOSPITAL OF TOLEDO | SYLVANIA | OH | 76 |
| REGENCY HOSPITAL OF SOUTH ATLANTA | EAST POINT | GA | 40 |
| REGENCY HOSPITAL OF ODESSA | ODESSA | TX | 36 |
| REGENCY HOSPITAL OF NORTH DALLAS | CARROLLTON | TX | 44 |
| REGENCY HOSPITAL OF NORTH CENTRAL | WARRENSVILLE HEIGHTS | OH | 87 |
| REGENCY HOSPITAL OF MINNEAPOLIS LLC | GOLDEN VALLEY | MN | 92 |
| REGENCY HOSPITAL OF MERIDIAN | MERIDIAN | MS | 40 |
| REGENCY HOSPITAL OF MACON LLC | MACON | GA | 60 |
| REGENCY HOSPITAL OF JACKSON | JACKSON | MS | 36 |
| REGENCY HOSPITAL OF HATTIESBURG | HATTIESBURG | MS | 33 |
| REGENCY HOSPITAL OF GREENVILLE | ANDERSON | SC | 30 |
| REGENCY HOSPITAL OF FORT WORTH | FORT WORTH | TX | 44 |
| REGENCY HOSPITAL OF FLORENCE | FLORENCE | SC | 44 |
| REGENCY HOSPITAL OF COVINGTON | COVINGTON | LA | 38 |
| REGENCY HOSPITAL OF COLUMBUS | COLUMBUS | OH | 43 |
| REGENCY HOSPITAL OF CINCINNATI | CINCINNATI | OH | 41 |
| RANCHO LOS AMIGOS MEDICAL CENTER | DOWNEY | CA | 286 |
| RADIUS SPECIALITY HOSPITAL | ROXBURY | MA | 207 |
| PROMISE HOSPITAL OF SAN DIEGO | SAN DIEGO | CA | 57 |
| PROMISE HOSPITAL OF BATON ROUGE INC | BATON ROUGE | LA | 28 |
| POST ACUTE MEDICAL VICTORIA | VICTORIA | TX | 23 |
| POST ACUTE MEDICAL TULSA | TULSA | OK | 60 |
| POST ACUTE MEDICAL OF NEW BRAUNFELS | NEW BRANFELS | TX | 16 |
| POST ACUTE MEDICAL OF HAMMOND | HAMMOND | LA | 40 |
| POST ACUTE MEDICAL LAFAYETTE | LAFAYETTE | LA | 50 |
| POST ACUTE MEDICAL CORPUS | CORPUS CHRISTI | TX | 74 |
| POST ACUTE MEDICAL AT NANTICOKE | WILKES-BARRE | PA | 36 |
| PLUM CREEK SPECIALTY HOSPITAL | AMARILLO | TX | |
| PLANO SPECIALTY HOSPITAL | PLANO | TX | |
| PIONEER SPECIALTY HOSPITAL | PONTIAC | MI | 42 |
| PINE VALLEY SPECIALTY HOSPITAL | HOUSTON | TX | 43 |
| PIEDMONT GERIATRIC HOSPITAL | BURKEVILLE | VA | 210 |
| PHYSICIANS HOSPITAL OF NEW ORLEANS | NEW ORLEANS | LA | 123 |
| PHYSICIANS HOSPITAL LLC | MISHAWAKA | IN | 30 |
| PHOENIX SPECIALTY HOSPITAL | MESA | AZ | 48 |
| PH N GREENVILLE LT ACUTE CARE HOSP | TRAVELERS REST | SC | 39 |
| PAM SQUARED AT TEXARKANA | TEXARKANA | TX | 30 |
| PAM SQUARED AT CORPUS CHRISTI | CORPUS CHRSTI | TX | 43 |
| PAM SPECIALTY HOSPITAL OF STOUGHTON | STOUGHTON | MA | 80 |
| PAM SPECIALTY HOSPITAL OF SHREVEPORT | SHREVEPORT | LA | 24 |
| PAM SPECIALTY HOSPITAL OF SARASOTA | SARASOTA | FL | 40 |
| PAM SPECIALTY HOSPITAL OF RENO | RENO | NV | 24 |
| PAM SPECIALTY HOSPITAL OF NEW ORLEAN | NEW ORLEANS | LA | 16 |
| PAM SPECIALTY HOSPITAL OF MIAMISBURG | MIAMISBURG | OH | 20 |
| PAM SPECIALTY HOSPITAL OF LAS VEGAS | LAS VEGAS | NV | 70 |
| PAM SPECIALTY HOSPITAL OF DENVER | DENVER | CO | 63 |
| PAM SPECIALTY HOSPITAL MILWAUKEE | GREENFIELD | WI | 56 |
| PAM SPECIALTY HOSP. OF ROCKY MOUNT | ROCKY MOUNT | NC | 50 |
| PAM SPECIALTY HOSP OF OKLAHOMA CITY | OKLAHOMA CITY | OK | 59 |
| PAM SPECIALITY HOSP OF LUFKIN | LUFKIN | TX | 26 |
| PAM SPEC HOSPITAL OF PITTSBURGH | OAKDALE | PA | 63 |
| PAM SPEC HOSP OF HERITAGE VALLEY | BEAVER | PA | 35 |
| PAM SPC HOSP OF SAN ANTONIO MED CTR | SAN ANTONIO | TX | 62 |
| PAM II OF COVINGTON | COVINGTON | LA | 31 |
| OSF DIVINE MERCY CONT CARE HOSPITAL | PEORIA | IL | 18 |
| OLYMPUS SPECIALTY HOSP-LEXINGTON | WALTHAM | MA | 164 |
| OLYMPUS OF MASSACHUSETTS | SPRINGFIELD | MA | 174 |
| OKC-AMG SPECIALTY HOSPITAL | OKLAHOMA CITY | OK | 18 |
| OCHSNER SPECIALTY HOSPITAL | MERIDIAN | MS | 49 |
| OCHSNER EXTENDED CARE HOSPITAL | JEFFERSON | LA | 35 |
| OASIS REHABILITATION HOSPITAL | BATON ROUGE | LA | 30 |
| OASIS LONG TERM ACUTE CARE HOSPITAL | NEW ORLEANS | LA | 15 |
| OAK TREE HOSPITAL | LAGRANGE | KY | 25 |
| OAK FOREST HOSPT. OF COOK COUNTY | OAK FOREST | IL | 113 |
| NW INDIANA-AMG SPECIALTY HOSPITAL | CROWN POINT | IN | 40 |
| NORTHSHORE EXTENDED CARE HOSPITAL | LACOMBE | LA | 30 |
| NORTHERN IDAHO ADVANCED CARE HOSPITA | POST FALLS | ID | 23 |
| NORTHERN COLORADO LONG TERM ACUTE HO | JOHNSTON | CO | 20 |
| NORTHERN CALIFORNIA REHAB HOSPITAL | REDDING | CA | 50 |
| NORTH MISSISSIPPI SPECIALTY HOSPITAL | BATESVILLE | MS | 31 |
| NORTH ALABAMA SPECIALTY HOSPITAL | ATHENS | AL | 31 |
| NORMAN SPECIALTY HOSPITAL | NORMAN | OK | 50 |
| NOLAND HOSPITAL TUSCALOOSA II | TUSCALOOSA | AL | 32 |
| NOLAND HOSPITAL SHELBY II | ALABASTER | AL | 52 |
| NOLAND HOSPITAL MONTGOMERY II | MONTGOMERY | AL | 65 |
| NOLAND HOSPITAL DOTHAN II | DOTHAN | AL | 38 |
| NOLAND HOSPITAL BIRMINGHAM II | BIRMINGHAM | AL | 34 |
| NOLAND HOSPITAL ANNISTON II | ANNISTON | AL | 38 |
| NEXUS SPECIALTY HOSPITAL | THE WOODLANDS | TX | 37 |
| NEWPORT SPECIALTY HOSPIATL | TUSTIN | CA | 135 |
| NEW ENGLAND SINAI | STOUGHTON | MA | 182 |