UNITED STATES SECURITIES AND EXCHANGE COMMISSION

Washington, DC 20549

FORM 8-K

CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934.

Date of Report (Date of earliest event reported): May 27, 2011

MEDCATH CORPORATION

(Exact name of registrant as specified in its charter)

Delaware (State or other jurisdiction of incorporation or organization)		000-33009 (Commission File Number)		56-2248952 (IRS Employer Identification No.)

10720 Sikes Place
Charlotte, North Carolina 28277
(Address of principal executive offices, including zip code)

(704) 708-6600
(Registrant’s telephone number, including area code)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

o		Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
o		Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
o		Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
o		Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13d-4(c))

 

 

ITEM 2.02 Results of Operations and Financial Condition; 8.01 Other Events

     MedCath Corporation (the “Company”) is filing this Current Report on Form 8-K solely to update the Company’s Annual Report on Form 10-K for the year ended September 30, 2010 (“MedCath’s 2010 Annual Report”) to reflect the reclassification of the historical financial results of TexSAn Heart Hospital (“TSHH”) as discontinued operations as a result of the sale of TSHH on December 31, 2010. The results of operations of TSHH were reclassified to discontinued operations beginning in the first quarter of fiscal 2011. Such presentation is being provided to facilitate the comparability of financial information provided in the proxy statement of the Company as included in the Schedule 14A (“MedCath’s 2010 Proxy Statement”) filed by the Company contemporaneously with this Current Report on Form 8-K and does not include any of the subsequent events or contemplated transactions discussed in MedCath’s 2010 Proxy Statement.

     Attached as Exhibit 99.1 to this Current Report on Form 8-K is the updated Item 6: Selected Financial Data from MedCath’s 2010 Annual Report, which reflects the reclassification of the historical financial results of TSHH as discontinued operations.

     Attached as Exhibit 99.2 to this Current Report on Form 8-K is the updated Item 8: Financial Statements and Supplementary Data from MedCath’s 2010 Annual Report, which reflects the reclassification of the historical financial results of TSHH as discontinued operations.

     The aforementioned reclassification has no effect on the Company’s previously reported net income or net income attributable to MedCath Corporation common stockholders.

ITEM 9.01 Financial Statements and Exhibits

Exhibit
Number		Exhibit
23.1		Consent of Independent Registered Public Accounting Firm
99.1		Form 10-K, Item 6. Selected Financial Data
99.2		Form 10-K, Item 8. Financial Statements and Supplementary Data

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

EXHIBIT INDEX

Exhibit
Number		Exhibit
23.1		Consent of Independent Registered Public Accounting Firm
99.1		Form 10-K, Item 6. Selected Financial Data
99.2		Form 10-K, Item 8. Financial Statements and Supplementary Data