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    <div><br>&#160;</div>
    <div>
      <table cellpadding="0" cellspacing="0" width="100%" style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">
<tr>
            <td colspan="2" valign="bottom">
              <div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">As
      filed with the Securities and Exchange Commission on May 27,
      2010</font></div>
            </td>
          </tr><tr>
            <td align="right" colspan="2" valign="bottom" style="BORDER-BOTTOM: black 3px double">
              <div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="right"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">Registration
      No. 333-_________</font></div>
              <div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="right"><font size="3">&#160;</font></div>
            </td>
          </tr><tr>
            <td align="right" colspan="2" valign="bottom"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">&#160;</font></td>
          </tr><tr>
            <td colspan="2" valign="bottom">
              <div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">UNITED
      STATES</font></div>
              <div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">SECURITIES
      AND EXCHANGE COMMISSION</font></div>
              <div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">WASHINGTON,
      D.C. 20549</font></div>
            </td>
          </tr><tr>
            <td colspan="2" valign="bottom"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">&#160;</font></td>
          </tr><tr>
            <td colspan="2" valign="bottom">
              <div style="LINE-HEIGHT: 18.25pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman, serif; FONT-SIZE: 16pt; FONT-WEIGHT: bold">FORM
      S&#8211;8</font></div>
            </td>
          </tr><tr>
            <td colspan="2" valign="bottom"><font style="DISPLAY: inline; FONT-FAMILY: times new roman, serif; FONT-SIZE: 16pt; FONT-WEIGHT: bold">&#160;</font></td>
          </tr><tr>
            <td colspan="2" valign="bottom">
              <div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">REGISTRATION
      STATEMENT</font></div>
              <div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">UNDER</font></div>
              <div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">THE
      SECURITIES ACT OF 1933</font></div>
            </td>
          </tr><tr>
            <td colspan="2" valign="bottom"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">&#160;</font></td>
          </tr><tr>
            <td colspan="2" valign="bottom">
              <div style="LINE-HEIGHT: 20.5pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman, serif; FONT-SIZE: 18pt; FONT-WEIGHT: bold">GENTIVA
      HEALTH SERVICES, INC.</font></div>
            </td>
          </tr><tr>
            <td colspan="2" valign="bottom">
              <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">(Exact
      Name of Registrant as Specified in Its Charter)</font></div>
            </td>
          </tr><tr>
            <td colspan="2" valign="bottom"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160;</font></td>
          </tr><tr>
            <td valign="bottom" width="489">
              <div style="TEXT-ALIGN: center; LINE-HEIGHT: 11.4pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">Delaware</font></div>
            </td>
            <td valign="bottom" width="492" style="TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-WEIGHT: bold">&#160;<font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">36-4335801</font></font></font></td>
          </tr><tr>
            <td valign="bottom" width="489">
              <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">(State
      or Other Jurisdiction of Incorporation or Organization)</font></div>
            </td>
            <td valign="bottom" width="492">
              <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">(I.R.S.
      Employer Identification No.)</font></div>
            </td>
          </tr><tr>
            <td colspan="2" valign="bottom"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">&#160;</font></td>
          </tr><tr>
            <td colspan="2" valign="bottom">
              <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 0pt; DISPLAY: block">
              </div>
              <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">3350
      Riverwood Parkway, Suite 1400, Atlanta, GA 30339-3314</font></div>
            </td>
          </tr><tr>
            <td colspan="2" valign="bottom">
              <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">(Address
      of Principal Executive Offices)</font></div>
            </td>
          </tr><tr>
            <td colspan="2" valign="bottom"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">&#160;</font></td>
          </tr><tr>
            <td colspan="2" valign="bottom">
              <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">Gentiva
      Health Services, Inc. Employee Stock Purchase Plan</font></div>
            </td>
          </tr><tr>
            <td colspan="2" valign="bottom">
              <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">(Full
      Title of the Plan)</font></div>
            </td>
          </tr><tr>
            <td colspan="2" valign="bottom"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">&#160;</font></td>
          </tr><tr>
            <td colspan="2" valign="bottom">
              <div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt">
                <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">John
      N. Camperlengo, Esq.</font></div>
                <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">Senior
      Vice President, General Counsel, Chief Compliance Officer and
      Secretary</font></div>
                <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-WEIGHT: bold">Gentiva Health Services,
      Inc.</font></font></div>
                <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">3350
      Riverwood Parkway, Suite 1400</font></div>
                <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">Atlanta,
      GA 30339-3314</font></div>
                <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-WEIGHT: bold">(770)
      951-6450</font></font></div>
              </div>
            </td>
          </tr><tr>
            <td colspan="2" valign="bottom">
              <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">(Name
      and Address, Including Zip Code,</font></div>
              <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">and
      Telephone Number, Including Area Code, of Agent For
    Service)</font></div>
            </td>
          </tr><tr>
            <td colspan="2" valign="bottom"><font style="FONT-STYLE: italic; DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">&#160;</font></td>
          </tr><tr>
            <td colspan="2" valign="bottom" style="TEXT-ALIGN: left">
              <div style="TEXT-ALIGN: left; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt">
                <div style="LINE-HEIGHT: 10.25pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="FONT-STYLE: italic; DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">Copies
      of all communications to:</font></div>
                <div style="LINE-HEIGHT: 10.25pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">Raymond
      O. Gietz,&#160;Esq.</font></div>
                <div style="LINE-HEIGHT: 10.25pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">Weil,
      Gotshal&#160;&amp; Manges LLP</font></div>
                <div style="LINE-HEIGHT: 10.25pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">767
      Fifth Avenue</font></div>
                <div style="LINE-HEIGHT: 10.25pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">New
      York, NY 10153</font></div>
                <div style="LINE-HEIGHT: 10.25pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">(212)&#160;310-8000</font></div>
                <div style="LINE-HEIGHT: 9.7pt; TEXT-INDENT: 0pt; DISPLAY: block">&#160;</div>
              </div>
              <div style="TEXT-ALIGN: left; LINE-HEIGHT: 9.7pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 36pt; MARGIN-RIGHT: 41.95pt"><font style="DISPLAY: inline; FONT-FAMILY: times new roman, serif; FONT-SIZE: 9pt">Indicate
      by check mark whether the registrant is a large accelerated filer, an
      accelerated filer, a non-accelerated filer or a smaller reporting company.
      See the definitions of &#8220;large accelerated filer,&#8221; &#8220;accelerated filer&#8221; and
      &#8220;smaller reporting company&#8221; in Rule 12b- 2 of the Exchange
      Act.</font></div>
              <div style="TEXT-ALIGN: left; LINE-HEIGHT: 9.7pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 36pt; MARGIN-RIGHT: 41.95pt">&#160;</div>
              <div style="TEXT-ALIGN: left; LINE-HEIGHT: 9.7pt; TEXT-INDENT: 0pt; DISPLAY: block">&#160;</div>
              <div style="TEXT-ALIGN: left; LINE-HEIGHT: 8.7pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt"><font style="DISPLAY: inline; FONT-FAMILY: times new roman, serif; FONT-SIZE: 9pt"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font>Large accelerated filer <font style="DISPLAY: inline; FONT-FAMILY: wingdings 2, serif">&#163;</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
      Accelerated filer <font style="DISPLAY: inline; FONT-FAMILY: wingdings 2, serif">R</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
      Non-accelerated filer <font style="DISPLAY: inline; FONT-FAMILY: wingdings 2, serif">&#163;</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
      Smaller reporting company <font style="DISPLAY: inline; FONT-FAMILY: wingdings 2, serif">&#163;</font></font></div>
              <div style="TEXT-ALIGN: left; LINE-HEIGHT: 9.1pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 8pt"><font id="TAB1" style="MARGIN-LEFT: 72pt"></font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
      (Do not check if a smaller reporting company)</font></div>
              <div style="LINE-HEIGHT: 9.1pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center">&#160;</div>
            </td>
          </tr></table>
      <div>&#160;</div>
      <div align="left">
        <table cellpadding="0" cellspacing="0" width="100%" style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">
<tr>
              <td colspan="5" valign="bottom" width="100%" style="BORDER-BOTTOM: black 4px double; TEXT-ALIGN: center">
                <div style="TEXT-ALIGN: center; LINE-HEIGHT: 9.7pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt"><font style="DISPLAY: inline; FONT-FAMILY: times new roman, serif; FONT-SIZE: 9pt; FONT-WEIGHT: bold">CALCULATION
      OF REGISTRATION FEE</font></div>
              </td>
            </tr><tr>
              <td align="left" valign="bottom" width="40%" style="BORDER-BOTTOM: black 2px solid">
                <div style="LINE-HEIGHT: 9.7pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman, serif; FONT-SIZE: 9pt; FONT-WEIGHT: normal">Title
      of Each Class of Securities to be Registered</font></div>
              </td>
              <td align="left" valign="bottom" width="15%" style="BORDER-BOTTOM: black 2px solid; BORDER-LEFT: black 1.25pt solid; BORDER-RIGHT: black 1.25pt solid">
                <div style="LINE-HEIGHT: 9.7pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman, serif; FONT-SIZE: 9pt; FONT-WEIGHT: normal">Amount
      to be</font></div>
                <div style="LINE-HEIGHT: 9.7pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman, serif; FONT-SIZE: 9pt; FONT-WEIGHT: normal">Registered(1)</font></div>
              </td>
              <td align="left" valign="bottom" width="20%" style="BORDER-BOTTOM: black 2px solid">
                <div style="LINE-HEIGHT: 9.7pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman, serif; FONT-SIZE: 9pt; FONT-WEIGHT: normal">Proposed</font></div>
                <div style="LINE-HEIGHT: 9.7pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman, serif; FONT-SIZE: 9pt; FONT-WEIGHT: normal">Maximum
      Offering</font></div>
                <div style="LINE-HEIGHT: 9.7pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman, serif; FONT-SIZE: 9pt; FONT-WEIGHT: normal">Price
      Per Share(2)</font></div>
              </td>
              <td valign="bottom" width="15%" style="BORDER-BOTTOM: black 2px solid; TEXT-ALIGN: center; BORDER-LEFT: black 1.25pt solid; BORDER-RIGHT: black 1.25pt solid">
                <div style="TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman, serif; FONT-SIZE: 9pt; FONT-WEIGHT: bold"><font style="FONT-WEIGHT: normal">Proposed</font></font></div>
                <div style="TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman, serif; FONT-SIZE: 9pt; FONT-WEIGHT: bold"><font style="DISPLAY: inline; FONT-FAMILY: times new roman, serif; FONT-SIZE: 9pt; FONT-WEIGHT: normal">Maximum
      Aggregate</font></font></div>
                <div style="TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman, serif; FONT-SIZE: 9pt; FONT-WEIGHT: bold"><font style="DISPLAY: inline; FONT-FAMILY: times new roman, serif; FONT-SIZE: 9pt; FONT-WEIGHT: normal">Offering
      Price(2)</font></font></div>
              </td>
              <td align="left" valign="bottom" width="10%" style="BORDER-BOTTOM: black 2px solid">
                <div style="LINE-HEIGHT: 9.7pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman, serif; FONT-SIZE: 9pt; FONT-WEIGHT: normal">Amount
      of</font></div>
                <div style="LINE-HEIGHT: 9.7pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="FONT-WEIGHT: normal"><font style="DISPLAY: inline; FONT-FAMILY: times new roman, serif; FONT-SIZE: 9pt; FONT-WEIGHT: normal">Registration
      Fee</font></font></div>
              </td>
            </tr><tr>
              <td align="left" valign="bottom" width="40%" style="BORDER-BOTTOM: black 4px double">
                <div style="LINE-HEIGHT: 9.1pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="FONT-WEIGHT: normal"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 8pt; FONT-WEIGHT: normal">Common
      Stock, par value $0.10&#160;per share</font></font></div>
              </td>
              <td align="left" valign="bottom" width="15%" style="BORDER-BOTTOM: black 4px double; BORDER-LEFT: black 1.25pt solid; BORDER-RIGHT: black 1.25pt solid">
                <div style="LINE-HEIGHT: 9.7pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="FONT-WEIGHT: normal"><font style="DISPLAY: inline; FONT-FAMILY: times new roman, serif; FONT-SIZE: 9pt; FONT-WEIGHT: normal">1,500,000</font></font></div>
              </td>
              <td valign="bottom" width="20%" style="BORDER-BOTTOM: black 4px double; TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman, serif; FONT-SIZE: 9pt; FONT-WEIGHT: normal">$&#160;
      &#160;25.315</font></td>
              <td valign="bottom" width="15%" style="BORDER-BOTTOM: black 4px double; TEXT-ALIGN: center; BORDER-LEFT: black 1.25pt solid; BORDER-RIGHT: black 1.25pt solid"><font style="DISPLAY: inline; FONT-FAMILY: times new roman, serif; FONT-SIZE: 9pt; FONT-WEIGHT: bold"><font style="FONT-WEIGHT: normal">&#160;<font style="DISPLAY: inline; FONT-FAMILY: times new roman, serif; FONT-SIZE: 9pt; FONT-WEIGHT: normal">$37,972,500</font></font></font></td>
              <td align="left" valign="bottom" width="10%" style="BORDER-BOTTOM: black 4px double">
                <div style="LINE-HEIGHT: 9.7pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman, serif; FONT-SIZE: 9pt; FONT-WEIGHT: normal">$2707.44</font></div>
              </td>
            </tr></table>
      </div>
    </div>
    <div style="LINE-HEIGHT: 9.7pt; TEXT-INDENT: 0pt; DISPLAY: block"><br></div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%" style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">
<tr valign="top" style="LINE-HEIGHT: 9.1pt;">
            <td style="WIDTH: 18pt">
              <div style="TEXT-INDENT: 0pt; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 8pt">(1)</font></div>
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            <td>
              <div align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 8pt">Pursuant
      to Rule 416 under the Securities Act of 1933 (the &#8220;Securities Act&#8221;), this
      Registration Statement shall also cover such additional shares of common
      stock of the Registrant as may be offered or issued to prevent dilution
      resulting from stock splits, stock dividends or similar
      transactions.</font></div>
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    <div style="LINE-HEIGHT: 9.1pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%" style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">
<tr valign="top" style="LINE-HEIGHT: 9.1pt;">
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              <div align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 8pt">Estimated
      solely for purposes of calculating the registration fee pursuant to
      Rule&#160;457(h) and Rule 457(c) under the Securities Act, based on the
      average of the high and low sale prices for shares of the Registrant&#8217;s
      common stock as reported on The NASDAQ Global Select Market on May 21,
      2010.</font></div>
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    </div>
    <div style="LINE-HEIGHT: 9.1pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div><br>
    <div id="PGBRK" style="TEXT-INDENT: 0pt; WIDTH: 100%; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt">
      <div id="FTR">
        <div id="GLFTR" style="WIDTH: 100%" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 8pt">&#160;
</font></div>
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      <div id="PN" style="PAGE-BREAK-AFTER: always; WIDTH: 100%">
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        <div style="TEXT-ALIGN: center; WIDTH: 100%">
          <hr style="COLOR: firebrick" noshade size="2">
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      <div id="HDR">
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</font></div>
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    <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">EXPLANATORY
NOTE</font></div>
    <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 36pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">We are
filing this Registration Statement to register an additional 1,500,000 shares of
our common stock, par value $0.10 per share, for issuance under the Gentiva
Health Services, Inc. Employee Stock Purchase Plan (the &#8220;Plan&#8221;).</font></div>
    <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 36pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">In
accordance with General Instruction E to Form S-8, the contents of the previous
Registration Statement on Form S-8 related to the Plan prior to its amendment
(SEC File No. 333-129116), filed on October 19, 2005, with the Securities and
Exchange Commission (&#8220;SEC&#8221;) is incorporated by reference herein and made a part
of this Registration Statement, except as amended hereby.</font></div>
    <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">PART
II</font></div>
    <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">INFORMATION
REQUIRED IN THE REGISTRATION STATEMENT</font></div>
    <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">Item
3.&#160;&#160;Incorporation of Documents by Reference.</font></div>
    <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 36pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">The
Registrant hereby incorporates by reference into this Registration Statement the
following documents filed by the Registrant with the SEC (SEC File No.
001-15669):</font></div>
    <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div>
      <table cellpadding="0" cellspacing="0" id="list" width="100%" style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">
<tr valign="top">
            <td align="right" style="WIDTH: 72pt">
              <div><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">(a)&#160;&#160;</font></div>
            </td>
            <td>
              <div style="TEXT-INDENT: 0pt; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">The
      Registrant&#8217;s Annual Report on Form 10-K for the fiscal year ended January
      3, 2010;</font></div>
            </td>
          </tr></table>
    </div>
    <div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div>
      <table cellpadding="0" cellspacing="0" id="list" width="100%" style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">
<tr valign="top">
            <td align="right" style="WIDTH: 72pt">
              <div><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">(b)&#160;&#160;</font></div>
            </td>
            <td>
              <div style="TEXT-INDENT: 0pt; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">The
      Registrant&#8217;s Quarterly Report on Form 10-Q for the fiscal quarter ended
      April 4, 2010;</font></div>
            </td>
          </tr></table>
    </div>
    <div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div>
      <table cellpadding="0" cellspacing="0" id="list" width="100%" style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">
<tr valign="top">
            <td align="right" style="WIDTH: 72pt">
              <div><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">(c)&#160;&#160;</font></div>
            </td>
            <td>
              <div style="TEXT-INDENT: 0pt; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">The
      Registrant&#8217;s Current Reports on Form 8-K filed with the SEC on January 12,
      2010, January 28, 2010, March 3, 2010, May 6, 2010 (excluding Items 2.02
      and 9.01(d)), May 19, 2010 and May 24, 2010 (excluding Item 7.01 and
      Exhibit 99.2 in Item 9.01(d)); and</font></div>
            </td>
          </tr></table>
    </div>
    <div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div>
      <table cellpadding="0" cellspacing="0" id="list" width="100%" style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">
<tr valign="top">
            <td align="right" style="WIDTH: 72pt">
              <div><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">(d)&#160;&#160;</font></div>
            </td>
            <td>
              <div style="TEXT-INDENT: 0pt; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">The
      description of the Registrant&#8217;s common stock contained in the Registrant&#8217;s
      Registration Statement on Form&#160;8-A as filed with the SEC on
      February&#160;4, 2000, as amended, including any amendment or report filed
      for the purpose of updating such
description.</font></div>
            </td>
          </tr></table>
    </div>
    <div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 36pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">All
reports and definitive proxy or information statements filed pursuant to
Sections&#160;13(a), 13(c), 14 and 15(d) of the Securities Exchange Act of 1934
(other than the portions of those documents not deemed to be filed) subsequent
to the filing of this Registration Statement and prior to the filing of a
post-effective amendment which indicates that all securities offered hereby have
been sold or which deregisters all securities then remaining unsold shall be
deemed to be incorporated by reference into this Registration Statement and to
be a part hereof from the date of filing such documents.</font></div>
    <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">Item
8.&#160;&#160;Exhibits.</font></div>
    <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 0pt; DISPLAY: block"><br></div>
    <div>
      <table cellpadding="0" cellspacing="0" width="100%" style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">
<tr>
            <td align="left" valign="top" width="10%" style="BORDER-BOTTOM: black 2px solid">
              <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold"><font style="DISPLAY: inline">Exhibit No.</font></font></div>
            </td>
            <td align="left" valign="top" width="5%" style="PADDING-BOTTOM: 2px"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">&#160;</font></td>
            <td align="left" valign="top" width="85%" style="BORDER-BOTTOM: black 2px solid">
              <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold"><font style="DISPLAY: inline">Exhibit Description</font></font></div>
            </td>
          </tr><tr>
            <td align="left" valign="top" width="10%">
              <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">4.1</font></div>
            </td>
            <td align="left" valign="top" width="5%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160;</font></td>
            <td align="left" valign="top" width="85%">
              <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Amended
      and Restated Certificate of Incorporation of the Registrant (incorporated
      by reference to Form 8-K of the Registrant filed on May&#160;12,
      2008)</font></div>
            </td>
          </tr><tr>
            <td align="left" valign="top" width="10%">
              <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">4.2</font></div>
            </td>
            <td align="left" valign="top" width="5%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160;</font></td>
            <td align="left" valign="top" width="85%">
              <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Amended
      and Restated By-Laws of the Registrant (incorporated by reference to
      </font><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Form
      8-K of the Registrant filed on May&#160;12, 2008)</font></div>
            </td>
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            <td align="left" valign="top" width="10%">
              <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">5.1</font></div>
            </td>
            <td align="left" valign="top" width="5%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160;</font></td>
            <td align="left" valign="top" width="85%">
              <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Opinion
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            <td align="left" valign="top" width="10%">
              <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">23.1</font></div>
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            <td align="left" valign="top" width="5%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160;</font></td>
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            <td align="left" valign="top" width="5%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160;</font></td>
            <td align="left" valign="top" width="85%">
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      of Weil, Gotshal &amp; Manges LLP (included in Exhibit 5.1
      hereto)*</font></div>
            </td>
          </tr><tr>
            <td align="left" valign="top" width="10%">
              <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">24</font></div>
            </td>
            <td align="left" valign="top" width="5%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160;</font></td>
            <td align="left" valign="top" width="85%">
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      of Attorney (included on the signature page hereto)*</font></div>
            </td>
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            <td align="left" valign="top" width="10%">
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            <td align="left" valign="top" width="5%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160;</font></td>
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            </td>
          </tr></table>
    </div>
    <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">__________________</font></div>
    <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 0pt; DISPLAY: block"><br></div>
    <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">* Filed
herewith</font></div><br>
    <div id="PGBRK" style="TEXT-INDENT: 0pt; WIDTH: 100%; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt">
      <div id="FTR">
        <div id="GLFTR" style="WIDTH: 100%" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 8pt">&#160;
</font></div>
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      <div id="PN" style="PAGE-BREAK-AFTER: always; WIDTH: 100%">
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        <div style="TEXT-ALIGN: center; WIDTH: 100%">
          <hr style="COLOR: firebrick" noshade size="2">
        </div>
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      <div id="HDR">
        <div id="GLHDR" style="WIDTH: 100%" align="right"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 8pt">&#160;
</font></div>
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    <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 0pt; DISPLAY: block"><br></div>
    <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">SIGNATURES</font></div>
    <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 36pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">Pursuant
to the requirements of the Securities Act of 1933, the Registrant certifies that
it has reasonable grounds to believe that it meets all of the requirements for
filing on Form S-8 and has duly caused this Registration Statement to be signed
on its behalf by the undersigned, thereunto duly authorized, in the city of
Atlanta, State of Georgia, on this 27th day of May, 2010.</font></div>
    <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div align="left">
      <table cellpadding="0" cellspacing="0" width="100%" style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">
<tr>
            <td valign="top" width="63%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 6pt">&#160;
      </font></td>
            <td align="left" colspan="3" valign="top" width="37%">
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      HEALTH SERVICES, INC.</font></div>
            </td>
          </tr><tr>
            <td valign="top" width="63%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 6pt">&#160;
      </font></td>
            <td valign="top" width="3%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 6pt">&#160;
      </font></td>
            <td valign="top" width="10%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 6pt">&#160;
      </font></td>
            <td valign="top" width="24%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 6pt">&#160;
      </font></td>
          </tr><tr>
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            <td valign="top" width="3%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 6pt">&#160;
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            <td valign="top" width="10%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 6pt">&#160;
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            <td valign="top" width="24%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 6pt">&#160;
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OF ATTORNEY</font></div>
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PERSONS BY THESE PRESENTS, that each person whose signature appears below (each
being an officer and/or director of the Registrant) does hereby constitute and
appoint Tony Strange, Eric R. Slusser and John N. Camperlengo and each of them,
with full power of substitution, such person&#8217;s true and lawful attorneys-in-fact
and agents for such person in such person&#8217;s name, place and stead, in any and
all capacities, to sign any or all amendments (including post-effective
amendments) to this Registration Statement and to file the same, with all
exhibits thereto, and other documents in connection therewith, with the
Securities and Exchange Commission, granting unto said attorneys-in-fact and
agents full power and authority to do and perform each and every act and thing
requisite and necessary to be done in and about the premises in order to
effectuate the same as fully, to all intents and purposes, as such person might
or could do in person, hereby ratifying and confirming all that said
attorneys-in-fact and agents may lawfully do or cause to be done by virtue
hereof. This Power of Attorney may be signed in one or more
counterparts.</font></div>
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to the requirements of the Securities Act of 1933, this Registration Statement
has been signed by the following persons in the capacities and on the dates
indicated:</font></div>
    <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt">
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<tr>
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            <td valign="top" width="26%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">&#160;</font></td>
            <td valign="top" width="2%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 6pt">&#160;</font></td>
            <td valign="top" width="30%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">&#160;</font></td>
            <td valign="top" width="2%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 6pt">&#160;</font></td>
            <td valign="top" width="14%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">&#160;</font></td>
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          </tr><tr>
            <td align="left" valign="top" width="26%">
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          </tr><tr>
            <td align="left" valign="bottom" width="26%" style="BORDER-BOTTOM: black 2px solid">
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            </td>
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            <td align="left" rowspan="2" valign="top" width="14%">
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      27, 2010</font></div>
            </td>
          </tr><tr>
            <td align="left" valign="top" width="26%">
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            </td>
          </tr><tr>
            <td align="left" valign="top" width="26%" style="BORDER-BOTTOM: black 2px solid">
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      Robert S. Forman, Jr.</font></div>
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            <td rowspan="2" valign="top" width="2%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 6pt">&#160;
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            <td align="left" rowspan="2" valign="top" width="30%">
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            <td align="left" rowspan="2" valign="top" width="14%">
              <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">May
      27, 2010</font></div>
            </td>
          </tr><tr>
            <td align="left" valign="top" width="26%">
              <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Robert
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            </td>
          </tr><tr>
            <td align="left" valign="top" width="26%" style="BORDER-BOTTOM: black 2px solid">
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      Victor F. Ganzi</font></div>
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            <td rowspan="2" valign="top" width="2%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 6pt">&#160;
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            <td align="left" rowspan="2" valign="top" width="30%">
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              <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">May
      27, 2010</font></div>
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          </tr><tr>
            <td align="left" valign="top" width="26%">
              <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Victor
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            </td>
          </tr><tr>
            <td align="left" valign="top" width="26%" style="BORDER-BOTTOM: black 2px solid">
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      Philip R. Lochner, Jr.</font></div>
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            </td>
          </tr><tr>
            <td align="left" valign="top" width="26%">
              <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Philip
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            </td>
          </tr><tr>
            <td align="left" valign="top" width="26%" style="BORDER-BOTTOM: black 2px solid">
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            <td rowspan="2" valign="top" width="2%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 6pt">&#160;
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          </tr><tr>
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    <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 0pt; DISPLAY: block">&#160;</div>
    <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 0pt; DISPLAY: block">&#160;</div>
    <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 0pt; DISPLAY: block">&#160;</div>
    <div id="PGBRK" style="TEXT-INDENT: 0pt; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt">
      <div id="FTR">
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<tr>
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      Stuart Olsten</font></div>
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            <td rowspan="2" valign="top" width="2%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 6pt">&#160;
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            <td align="left" rowspan="2" valign="top" width="30%">
              <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Director</font></div>
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            <td rowspan="2" valign="top" width="2%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 6pt">&#160;
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            <td align="left" rowspan="2" valign="top" width="14%">
              <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">May
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            </td>
          </tr><tr>
            <td align="left" valign="top" width="26%">
              <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Stuart
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            </td>
          </tr><tr>
            <td align="left" valign="top" width="26%" style="BORDER-BOTTOM: black 2px solid">
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            <td rowspan="2" valign="top" width="2%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 6pt">&#160;
      </font></td>
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            </td>
            <td rowspan="2" valign="top" width="2%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 6pt">&#160;
      </font></td>
            <td align="left" rowspan="2" valign="top" width="14%">
              <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">May
      27, 2010</font></div>
            </td>
          </tr><tr>
            <td align="left" valign="top" width="26%">
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      M. Retchin</font></div>
              <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 0pt; DISPLAY: block">&#160;</div>
            </td>
          </tr><tr>
            <td align="left" valign="top" width="26%" style="BORDER-BOTTOM: black 2px solid">
              <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">/s/
      Raymond S. Troubh</font></div>
            </td>
            <td rowspan="2" valign="top" width="2%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 6pt">&#160;
      </font></td>
            <td align="left" rowspan="2" valign="top" width="30%">
              <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Director</font></div>
            </td>
            <td rowspan="2" valign="top" width="2%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 6pt">&#160;
      </font></td>
            <td align="left" rowspan="2" valign="top" width="14%">
              <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">May
      27, 2010</font></div>
            </td>
          </tr><tr>
            <td align="left" valign="top" width="26%">
              <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Raymond
      S. Troubh</font></div>
              <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 0pt; DISPLAY: block">&#160;</div>
            </td>
          </tr><tr>
            <td align="left" valign="top" width="26%" style="BORDER-BOTTOM: black 2px solid">
              <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">/s/
      Rodney D. Windley</font></div>
            </td>
            <td rowspan="2" valign="top" width="2%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 6pt">&#160;
      </font></td>
            <td align="left" rowspan="2" valign="top" width="30%">
              <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Director</font></div>
            </td>
            <td rowspan="2" valign="top" width="2%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 6pt">&#160;
      </font></td>
            <td align="left" rowspan="2" valign="top" width="14%">
              <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">May
      27, 2010</font></div>
            </td>
          </tr><tr>
            <td align="left" valign="top" width="26%">
              <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Rodney
      D. Windley</font></div>
            </td>
          </tr></table>
    </div>
    <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 0pt; DISPLAY: block"><br></div><br>
    <div id="PGBRK" style="TEXT-INDENT: 0pt; WIDTH: 100%; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt">
      <div id="FTR">
        <div id="GLFTR" style="WIDTH: 100%" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 8pt">&#160;
</font></div>
      </div>
      <div id="PN" style="PAGE-BREAK-AFTER: always; WIDTH: 100%">
        <div style="TEXT-ALIGN: center; WIDTH: 100%"><font style="DISPLAY: inline; FONT-SIZE: 10pt">4</font></div>
        <div style="TEXT-ALIGN: center; WIDTH: 100%">
          <hr style="COLOR: firebrick" noshade size="2">
        </div>
      </div>
      <div id="HDR">
        <div id="GLHDR" style="WIDTH: 100%" align="right"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 8pt">&#160;
</font></div>
      </div>
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INDEX</font></div>
    <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 0pt; DISPLAY: block">
      <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 0pt; DISPLAY: block"><br></div>
      <div>
        <table cellpadding="0" cellspacing="0" width="100%" style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">
<tr>
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              </td>
              <td align="left" valign="top" width="5%" style="PADDING-BOTTOM: 2px"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">&#160;</font></td>
              <td align="left" valign="top" width="85%" style="BORDER-BOTTOM: black 2px solid">
                <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold"><font style="DISPLAY: inline">Exhibit Description</font></font></div>
              </td>
            </tr><tr>
              <td align="left" valign="top" width="10%">
                <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">4.1</font></div>
              </td>
              <td align="left" valign="top" width="5%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160;</font></td>
              <td align="left" valign="top" width="85%">
                <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Amended
      and Restated Certificate of Incorporation of the Registrant (incorporated
      by reference to Form 8-K of the Registrant filed on May&#160;12,
      2008)</font></div>
              </td>
            </tr><tr>
              <td align="left" valign="top" width="10%">
                <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">4.2</font></div>
              </td>
              <td align="left" valign="top" width="5%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160;</font></td>
              <td align="left" valign="top" width="85%">
                <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Amended
      and Restated By-Laws of the Registrant (incorporated by reference
      to</font></div>
                <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Form
      8-K of the Registrant filed on May&#160;12, 2008)</font></div>
              </td>
            </tr><tr>
              <td align="left" valign="top" width="10%">
                <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">5.1</font></div>
              </td>
              <td align="left" valign="top" width="5%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160;</font></td>
              <td align="left" valign="top" width="85%">
                <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Opinion
      of Weil, Gotshal &amp; Manges LLP*</font></div>
              </td>
            </tr><tr>
              <td align="left" valign="top" width="10%">
                <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">23.1</font></div>
              </td>
              <td align="left" valign="top" width="5%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160;</font></td>
              <td align="left" valign="top" width="85%">
                <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Consent
      of PricewaterhouseCoopers LLP*</font></div>
              </td>
            </tr><tr>
              <td align="left" valign="top" width="10%">
                <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">23.2</font></div>
              </td>
              <td align="left" valign="top" width="5%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160;</font></td>
              <td align="left" valign="top" width="85%">
                <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Consent
      of Weil, Gotshal &amp; Manges LLP (included in Exhibit 5.1
      hereto)*</font></div>
              </td>
            </tr><tr>
              <td align="left" valign="top" width="10%">
                <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">24</font></div>
              </td>
              <td align="left" valign="top" width="5%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160;</font></td>
              <td align="left" valign="top" width="85%">
                <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Power
      of Attorney (included on the signature page hereto)*</font></div>
              </td>
            </tr><tr>
              <td align="left" valign="top" width="10%">
                <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">99.1</font></div>
              </td>
              <td align="left" valign="top" width="5%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160;</font></td>
              <td align="left" valign="top" width="85%">
                <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Employee
      Stock Purchase Plan, as amended*</font></div>
              </td>
            </tr></table>
      </div>
      <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">__________________</font></div>
    </div>
    <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 0pt; DISPLAY: block"><br></div>
    <div style="LINE-HEIGHT: 11.4pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">* Filed
herewith</font></div><br>
    <div id="PGBRK" style="TEXT-INDENT: 0pt; WIDTH: 100%; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt">
      <div id="FTR">&#160;</div>
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      <div id="PN" style="PAGE-BREAK-AFTER: always; WIDTH: 100%">
        <div style="TEXT-ALIGN: center; WIDTH: 100%"><font style="DISPLAY: inline; FONT-SIZE: 10pt">5</font></div>
        <div style="TEXT-ALIGN: center; WIDTH: 100%">
        </div>
      </div>
      <div id="HDR">&#160;</div>
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[{"type": "S-8", "sequence": "1", "filename": "mm05-2610_s8.htm", "secsgml_size_bytes": 82813}]
{"company-data": {"conformed-name": "GENTIVA HEALTH SERVICES INC", "cik": "0001096142", "assigned-sic": "8082", "irs-number": "364335801", "state-of-incorporation": "DE", "fiscal-year-end": "0101"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-167127", "film-number": "10862125"}, "business-address": {"street1": "3350 RIVERWOOD PARKWAY", "street2": "SUITE 1400", "city": "ATLANTA", "state": "GA", "zip": "30339", "phone": "7709516450"}, "mail-address": {"street1": "3350 RIVERWOOD PARKWAY", "street2": "SUITE 1400", "city": "ATLANTA", "state": "GA", "zip": "30339"}, "former-company": {"former-conformed-name": "OLSTEN HEALTH SERVICES HOLDING CORP", "date-changed": "19991001"}}
mm05-2610_s8.htm
As
      filed with the Securities and Exchange Commission on May 27,
      2010
Registration
      No. 333-_________
UNITED
      STATES
SECURITIES
      AND EXCHANGE COMMISSION
WASHINGTON,
      D.C. 20549
FORM
      S–8
REGISTRATION
      STATEMENT
UNDER
THE
      SECURITIES ACT OF 1933
GENTIVA
      HEALTH SERVICES, INC.
(Exact
      Name of Registrant as Specified in Its Charter)
Delaware
36-4335801
(State
      or Other Jurisdiction of Incorporation or Organization)
(I.R.S.
      Employer Identification No.)
3350
      Riverwood Parkway, Suite 1400, Atlanta, GA 30339-3314
(Address
      of Principal Executive Offices)
Gentiva
      Health Services, Inc. Employee Stock Purchase Plan
(Full
      Title of the Plan)
John
      N. Camperlengo, Esq.
Senior
      Vice President, General Counsel, Chief Compliance Officer and
      Secretary
Gentiva Health Services,
      Inc.
3350
      Riverwood Parkway, Suite 1400
Atlanta,
      GA 30339-3314
(770)
      951-6450
(Name
      and Address, Including Zip Code,
and
      Telephone Number, Including Area Code, of Agent For
    Service)
Copies
      of all communications to:
Raymond
      O. Gietz, Esq.
Weil,
      Gotshal & Manges LLP
767
      Fifth Avenue
New
      York, NY 10153
(212) 310-8000
Indicate
      by check mark whether the registrant is a large accelerated filer, an
      accelerated filer, a non-accelerated filer or a smaller reporting company.
      See the definitions of "large accelerated filer," "accelerated filer" and
      "smaller reporting company" in Rule 12b- 2 of the Exchange
      Act.
Large accelerated filer
£
Accelerated filer
R
Non-accelerated filer
£
Smaller reporting company
£
(Do not check if a smaller reporting company)
CALCULATION
      OF REGISTRATION FEE
Title
      of Each Class of Securities to be Registered
Amount
      to be
Registered(1)
Proposed
Maximum
      Offering
Price
      Per Share(2)
Proposed
Maximum
      Aggregate
Offering
      Price(2)
Amount
      of
Registration
      Fee
Common
      Stock, par value $0.10 per share
1,500,000
$ 
       25.315
$37,972,500
$2707.44
(1)
Pursuant
      to Rule 416 under the Securities Act of 1933 (the "Securities Act"), this
      Registration Statement shall also cover such additional shares of common
      stock of the Registrant as may be offered or issued to prevent dilution
      resulting from stock splits, stock dividends or similar
      transactions.
(2)
Estimated
      solely for purposes of calculating the registration fee pursuant to
      Rule 457(h) and Rule 457(c) under the Securities Act, based on the
      average of the high and low sale prices for shares of the Registrant's
      common stock as reported on The NASDAQ Global Select Market on May 21,
      2010.
1
EXPLANATORY
NOTE
We are
filing this Registration Statement to register an additional 1,500,000 shares of
our common stock, par value $0.10 per share, for issuance under the Gentiva
Health Services, Inc. Employee Stock Purchase Plan (the "Plan").
In
accordance with General Instruction E to Form S-8, the contents of the previous
Registration Statement on Form S-8 related to the Plan prior to its amendment
(SEC File No. 333-129116), filed on October 19, 2005, with the Securities and
Exchange Commission ("SEC") is incorporated by reference herein and made a part
of this Registration Statement, except as amended hereby.
PART
II
INFORMATION
REQUIRED IN THE REGISTRATION STATEMENT
Item
3.  Incorporation of Documents by Reference.
The
Registrant hereby incorporates by reference into this Registration Statement the
following documents filed by the Registrant with the SEC (SEC File No.
001-15669):
(a)
The
      Registrant's Annual Report on Form 10-K for the fiscal year ended January
      3, 2010;
(b)
The
      Registrant's Quarterly Report on Form 10-Q for the fiscal quarter ended
      April 4, 2010;
(c)
The
      Registrant's Current Reports on Form 8-K filed with the SEC on January 12,
      2010, January 28, 2010, March 3, 2010, May 6, 2010 (excluding Items 2.02
      and 9.01(d)), May 19, 2010 and May 24, 2010 (excluding Item 7.01 and
      Exhibit 99.2 in Item 9.01(d)); and
(d)
The
      description of the Registrant's common stock contained in the Registrant's
      Registration Statement on Form 8-A as filed with the SEC on
      February 4, 2000, as amended, including any amendment or report filed
      for the purpose of updating such
description.
All
reports and definitive proxy or information statements filed pursuant to
Sections 13(a), 13(c), 14 and 15(d) of the Securities Exchange Act of 1934
(other than the portions of those documents not deemed to be filed) subsequent
to the filing of this Registration Statement and prior to the filing of a
post-effective amendment which indicates that all securities offered hereby have
been sold or which deregisters all securities then remaining unsold shall be
deemed to be incorporated by reference into this Registration Statement and to
be a part hereof from the date of filing such documents.
Item
8.  Exhibits.
Exhibit No.
Exhibit Description
4.1
Amended
      and Restated Certificate of Incorporation of the Registrant (incorporated
      by reference to Form 8-K of the Registrant filed on May 12,
      2008)
4.2
Amended
      and Restated By-Laws of the Registrant (incorporated by reference to
Form
      8-K of the Registrant filed on May 12, 2008)
5.1
Opinion
      of Weil, Gotshal & Manges LLP*
23.1
Consent
      of PricewaterhouseCoopers LLP*
23.2
Consent
      of Weil, Gotshal & Manges LLP (included in Exhibit 5.1
      hereto)*
24
Power
      of Attorney (included on the signature page hereto)*
99.1
Employee
      Stock Purchase Plan, as amended*
__________________
* Filed
herewith
2
SIGNATURES
Pursuant
to the requirements of the Securities Act of 1933, the Registrant certifies that
it has reasonable grounds to believe that it meets all of the requirements for
filing on Form S-8 and has duly caused this Registration Statement to be signed
on its behalf by the undersigned, thereunto duly authorized, in the city of
Atlanta, State of Georgia, on this 27th day of May, 2010.
GENTIVA
      HEALTH SERVICES, INC.
By:
/s/  Tony
      Strange
Tony
      Strange
Chief
      Executive Officer and President
POWER
OF ATTORNEY
KNOW ALL
PERSONS BY THESE PRESENTS, that each person whose signature appears below (each
being an officer and/or director of the Registrant) does hereby constitute and
appoint Tony Strange, Eric R. Slusser and John N. Camperlengo and each of them,
with full power of substitution, such person's true and lawful attorneys-in-fact
and agents for such person in such person's name, place and stead, in any and
all capacities, to sign any or all amendments (including post-effective
amendments) to this Registration Statement and to file the same, with all
exhibits thereto, and other documents in connection therewith, with the
Securities and Exchange Commission, granting unto said attorneys-in-fact and
agents full power and authority to do and perform each and every act and thing
requisite and necessary to be done in and about the premises in order to
effectuate the same as fully, to all intents and purposes, as such person might
or could do in person, hereby ratifying and confirming all that said
attorneys-in-fact and agents may lawfully do or cause to be done by virtue
hereof. This Power of Attorney may be signed in one or more
counterparts.
Pursuant
to the requirements of the Securities Act of 1933, this Registration Statement
has been signed by the following persons in the capacities and on the dates
indicated:
Signature
Capacity
Date
/s/
      Tony Strange
Chief
      Executive Officer, President and Director (Principal Executive
      Officer)
May
      27, 2010
Tony
      Strange
/s/
      Eric R. Slusser
Executive
      Vice President, Chief Financial Officer and Treasurer (Principal Financial
      and Accounting Officer)
May
      27, 2010
Eric
      R. Slusser
/s/
      Robert S. Forman, Jr.
Director
May
      27, 2010
Robert
      S. Forman, Jr.
/s/
      Victor F. Ganzi
Director
May
      27, 2010
Victor
      F. Ganzi
/s/
      Philip R. Lochner, Jr.
Director
May
      27, 2010
Philip
      R. Lochner, Jr.
/s/
      Ronald A. Malone
Director
May
      27, 2010
Ronald
      A. Malone
3
/s/
      Stuart Olsten
Director
May
      27, 2010
Stuart
      Olsten
/s/
      Sheldon M. Retchin
Director
May
      27, 2010
Sheldon
      M. Retchin
/s/
      Raymond S. Troubh
Director
May
      27, 2010
Raymond
      S. Troubh
/s/
      Rodney D. Windley
Director
May
      27, 2010
Rodney
      D. Windley
4
EXHIBIT
INDEX
Exhibit No.
Exhibit Description
4.1
Amended
      and Restated Certificate of Incorporation of the Registrant (incorporated
      by reference to Form 8-K of the Registrant filed on May 12,
      2008)
4.2
Amended
      and Restated By-Laws of the Registrant (incorporated by reference
      to
Form
      8-K of the Registrant filed on May 12, 2008)
5.1
Opinion
      of Weil, Gotshal & Manges LLP*
23.1
Consent
      of PricewaterhouseCoopers LLP*
23.2
Consent
      of Weil, Gotshal & Manges LLP (included in Exhibit 5.1
      hereto)*
24
Power
      of Attorney (included on the signature page hereto)*
99.1
Employee
      Stock Purchase Plan, as amended*
__________________
* Filed
herewith
5