Attached files
| file | filename |
|---|---|
| 10-K - FORM 10-K - HEALTHCARE SERVICES GROUP INC | w77283e10vk.htm |
| EX-23 - EX-23 - HEALTHCARE SERVICES GROUP INC | w77283exv23.htm |
| EX-31.1 - EX-31.1 - HEALTHCARE SERVICES GROUP INC | w77283exv31w1.htm |
| EX-32.1 - EX-32.1 - HEALTHCARE SERVICES GROUP INC | w77283exv32w1.htm |
| EX-31.2 - EX-31.2 - HEALTHCARE SERVICES GROUP INC | w77283exv31w2.htm |
| EX-32.2 - EX-32.2 - HEALTHCARE SERVICES GROUP INC | w77283exv32w2.htm |
Exhibit 99.1
February 16, 2010
Board of Directors
Healthcare Services Group, Inc.
3220 Tillman Drive
Bensalem, PA 19020
Dear Directors:
We are providing this letter solely for inclusion as an exhibit
to Healthcare Services Group, Inc.’s (the
“Company”)
Form 10-K
filing pursuant to Item 601 of
Regulation S-K.
We have audited the consolidated financial statements included
in the Company’s Annual Report on
Form 10-K
for the year ended December 31, 2009, as set forth in our
report dated February 16, 2010. As stated in Note 1 to
those financial statements, the Company changed its date as of
which its annual goodwill impairment analysis is performed from
December 31, to October 1. Note 1 also states
management’s belief that the newly adopted accounting
principle is preferable in the circumstances because it enables
Management to complete the analysis exclusive of other financial
reporting challenges realized at year-end. Accordingly,
management believes that this accounting change is preferable
under the circumstances.
With regard to the aforementioned accounting change, it should
be understood that authoritative criteria have not been
established for evaluating the preferability of one acceptable
method of accounting over another acceptable method and, in
expressing our concurrence below, we have relied on
management’s business planning and judgment and on
management’s determination that this change in accounting
principle is preferable.
Based on our reading of management’s stated reasons and
justification for this change in accounting principle in the
Form 10-K,
and our discussions with management as to their judgment about
the relevant business planning factors relating to the change,
we concur with management that the newly adopted method of
accounting is preferable in the Company’s circumstances.
Very truly yours,
82