UNITED STATES
SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 8-K/A

CURRENT REPORT

Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

          April 23, 2009           
(Date of earliest event reported)

LABORATORY CORPORATION OF
AMERICA HOLDINGS


(Exact Name of Registrant as Specified in its Charter)
         
DELAWARE   1-11353   13-3757370

 
 
 
 
 
(State or other jurisdiction
of Incorporation)
  (Commission
File Number)
  (I.R.S. Employer
Identification No.)
         
358 SOUTH MAIN STREET,
BURLINGTON, NORTH CAROLINA
  27215   336-229-1127

 
 
 
 
 
(Address of principal executive offices)   (Zip Code)
  (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:

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

This Form 8-K/A is being filed to to amend and restate in its entirety the registrant's Form 8-K filed April 23, 2009 in order to correct certain errors in the prior filing.

ITEM 7.01. Regulation FD Disclosure

Amended summary information of the Company dated April 23, 2009.


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.

         
  Laboratory Corporation of America Holdings
(Registrant)

 
 
Date: April 23, 2009   By:   /s/F. Samuel Eberts III    
    F. Samuel Eberts III, Chief Legal Officer
and Secretary
 
 
       
 

1

8-K/A Filed April 23, 2009


2

Introduction

This slide presentation contains forward-looking statements which are
subject to change based on various important factors, including without
limitation, competitive actions in the marketplace and adverse actions of
governmental and other third-party payors.  

Actual results could differ materially from those suggested by these
forward-looking statements.  Further information on potential factors that
could affect the Company’s financial results is included in the Company’s
Form 10-K for the year ended December 31, 2008, and subsequent SEC
filings. The Company has no obligation to provide any updates to these
forward-looking statements even if its expectations change.


3

First Quarter Results
(In millions, except per share data)


4

Cash Flow Trend

10% OCF CAGR

2004-2008


5

Revenue by Payer- US
2009 Q1
(In millions)


6

Revenue by Business Area - US
2009 Q1
(In millions)


7

Revenue by Payer
(in millions, except PPA)


8

Revenue by Business Area  
(in millions, except PPA)


9

Financial Guidance - 2009

          Excluding the impact of restructuring and other special
charges and share repurchase activity after December 31,
2008, guidance for 2009 is:

  Revenue growth:

2-4%

  Diluted earnings per share:

$4.75 to $4.95

  Operating cash flow of approximately(1):

$800 million

  Capital expenditures of approximately:

$130 million

          (1) Operating cash flow guidance excludes any transition payments to UnitedHealthcare and includes a $54.8 million
reduction due to required contributions to the Company’s defined benefit retirement plan.


10

Supplemental Financial
Information


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