SMITH, Judge.
Humhosco appeals a final order of the Department of Health and Rehabilitative Services (HRS) denying its application for a certificate of need (CON) for the construction and operation of an open heart surgery facility at one of its hospitals, Humana Hospital Brandon. HRS denied the application for two reasons: (1) the letter of intent (LOI) submitted by Humhosco, a wholly-owned subsidiary of Humana, was deficient because the board resolutions accompanying...
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