Robert P. Heller

ROBERT P. HELLER has been the Vice President of Finance and Chief
Financial Officer of National Home Health Care Corp. since March 1989.
For seven years prior, Mr. Heller worked for a large public accounting
firm in New York City. Mr. Heller is a Certified Public Accountant.
During the course of his employment with the Company, it has become a
large provider of home healthcare services in the Northeast.