Form: SC 13G

Schedule filed to report acquisition of beneficial ownership of 5% or more of a class of equity securities by passive investors and certain institutions

June 10, 2008

SC 13G: Schedule filed to report acquisition of beneficial ownership of 5% or more of a class of equity securities by passive investors and certain institutions

Published on June 10, 2008




UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

SCHEDULE 13G

Under the Securities Exchange Act of 1934

(Amendment No.)*

Omega Healthcare Investors, Inc.
------------------------------------
(Name of Issuer)

Common Stock
-----------------
(Title of Class of Securities)

681936100
---------
(CUSIP Number)


Date of Event which Requires Filing of this Statement

May 30, 2008
--------------------

Check the appropriate box to designate the rule pursuant to which the Schedule
is filed:

[x] Rule 13d-1(b)
[ ] Rule 13d-1(c)
[ ] Rule 13d-1(d)

* The remainder of this cover page shall be filled out for a reporting
person's initial filing on this form with respect to the subject class of
securities, and for any subsequent amendment containing information which
would alter the disclosures provided in prior coverage.

The information required in the remainder of this cover page shall not be
deemed to be "filed" for the purpose of the Securities Exchange Act of 1934
("Act") or otherwise subject to the liabilities of that section of the Act
but shall be subject to all other provisions of the Act
(however, see the Notes).

SEC 1745 (12-02)




Schedule 13G (continued)

CUSIP No. 681936100
- - -----------------------------------------------------------------------------
1 NAME OF REPORTING PERSON
S.S. OR I.R.S. IDENTIFICATION NO. OF ABOVE PERSON

Cohen & Steers, Inc. 14-1904657
- - -----------------------------------------------------------------------------
2 CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP*
(a) [ ]
(b) [x]
- - -----------------------------------------------------------------------------
3 SEC USE ONLY


- - -----------------------------------------------------------------------------
4 CITIZENSHIP OR PLACE OF ORGANIZATION

Delaware
- - -----------------------------------------------------------------------------
NUMBER OF 5 SOLE VOTING POWER
SHARES 7,427,812
BENEFICIALLY -------------------------------------------------------------
OWNED BY 6 SHARED VOTING POWER
EACH 0
REPORTING -------------------------------------------------------------
PERSON 7 SOLE DISPOSITIVE POWER
WITH 7,850,135
-------------------------------------------------------------
8 SHARED DISPOSITIVE POWER
0
- - -----------------------------------------------------------------------------
9 AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON

7,850,135
- - -----------------------------------------------------------------------------
10 CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN SHARES*


- - -----------------------------------------------------------------------------
11 PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9)

10.45%
- - -----------------------------------------------------------------------------
12 TYPE OF REPORTING PERSON*

HC, CO
- - -----------------------------------------------------------------------------
*SEE INSTRUCTIONS BEFORE FILLING OUT




Schedule 13G (continued)

CUSIP No. 681936100
- - -----------------------------------------------------------------------------
1 NAME OF REPORTING PERSON
S.S. OR I.R.S. IDENTIFICATION NO. OF ABOVE PERSON

Cohen & Steers Capital Management, Inc. 13-3353336
- - -----------------------------------------------------------------------------
2 CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP*
(a) [ ]
(b) [x]
- - -----------------------------------------------------------------------------
3 SEC USE ONLY


- - -----------------------------------------------------------------------------
4 CITIZENSHIP OR PLACE OF ORGANIZATION

New York
- - -----------------------------------------------------------------------------
NUMBER OF 5 SOLE VOTING POWER
SHARES 7,397,518
BENEFICIALLY -------------------------------------------------------------
OWNED BY 6 SHARED VOTING POWER
EACH 0
REPORTING -------------------------------------------------------------
PERSON 7 SOLE DISPOSITIVE POWER
WITH 7,819,841
-------------------------------------------------------------
8 SHARED DISPOSITIVE POWER
0
- - -----------------------------------------------------------------------------
9 AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON

7,819,841
- - -----------------------------------------------------------------------------
10 CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN SHARES*

- - -----------------------------------------------------------------------------
11 PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9)

10.41%
- - -----------------------------------------------------------------------------
12 TYPE OF REPORTING PERSON*

IA, CO
- - -----------------------------------------------------------------------------
*SEE INSTRUCTIONS BEFORE FILLING OUT




Schedule 13G (continued)

CUSIP No. 681936100
- -------------------------------------------------------------------------------
1) NAME OF REPORTING PERSON
S.S. OR I.R.S. IDENTIFICATION NO. OF ABOVE PERSON (entities only)

Cohen & Steers Europe S.A.
- -------------------------------------------------------------------------------
2) CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP
(a) [ ]
(b) [x]
- -------------------------------------------------------------------------------
3) SEC USE ONLY


- -------------------------------------------------------------------------------
4) CITIZENSHIP OR PLACE OF ORGANIZATION

Belgium
- -------------------------------------------------------------------------------
NUMBER 5) SOLE VOTING POWER
OF 30,294
SHARES -------------------------------------------------------------
BENEFICIALLY 6) SHARED VOTING POWER
OWNED BY 0
EACH -------------------------------------------------------------
REPORTING 7) SOLE DISPOSITIVE POWER
PERSON 30,294
WITH -------------------------------------------------------------
8) SHARED DISPOSITIVE POWER
0
- -------------------------------------------------------------------------------
9) AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON

30,294
- -------------------------------------------------------------------------------
10) CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN SHARES [ ]

- -------------------------------------------------------------------------------
11) PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9)

0.04%
- -------------------------------------------------------------------------------
12) TYPE OF REPORTING PERSON

IA, CO
- -------------------------------------------------------------------------------

*SEE INSTRUCTIONS BEFORE FILLING OUT!




Item 1.

(a) Name of Issuer:

Omega Healthcare Investors, Inc.

(b) Address of Issuer's Principal Executive Offices:

9690 Deereco Road, Ste. 100
Timonium, MD 21093



Item 2.

(a) Name of Persons Filing:
Cohen & Steers, Inc.
Cohen & Steers Capital Management, Inc.
Cohen & Steers Europe S.A.
(b) Address of Principal Business Office:
The principal address for Cohen & Steers, Inc. and Cohen &
Steers Capital Management,Inc. is:
280 Park Avenue
10th Floor
New York, NY 10017

The principal address for Cohen & Steers Europe S.A. is:
Chausee de la Hulpe 116,
1170 Brussels, Belgium
(c) Citizenship:
Cohen & Steers, Inc: Delaware corporation
Cohen & Steers Capital Management, Inc: New York corporation
Cohen & Steers Europe S.A.: Belgium limited company
(d) Title of Class Securities:
Commmon
(e) CUSIP Number: 681936100



Item 3. If this statement is filed pursuant to Rule 13d-l(b), or
13d-2(b), check whether the person filing is a

(a) [ ] Broker or Dealer registered under Section 15 of the Act

(b) [ ] Bank as defined in Section 3(a)(6) of the Act

(c) [ ] Insurance Company as defined in section 3(a)(19) of
the Act

(d) [ ] Investment Company registered under Section 8 of the
Investment Company Act

(e) [x] An investment advisor in accordance with Section
240.13d-1(b)(1)(ii)(E)

(f) [ ] An employee benefit plan or endowment fund in accordance
with 240.13d-1(b)(1)(ii)(F)

(g) [x] A parent holding company or control person in accordance
with Section 240.13d-l(b)(1)(ii)(G)

(h) [ ] A savings association as defined in Section 3(b) of the
Federal Deposit Insurance Act (12 U.S.C. 1813)

(i) [ ] A church plan that is excluded from the definition of an
investment company under section 3(c)(14) of the
Investment Company Act of 1940 (15U.S.C. 80a-3)

(j) [ ] Group, in accordance with Section 240.13d-1(b)(l)(ii)(J)




Item 4. OWNERSHIP:

(a) Amount Beneficially Owned as of May 30, 2008:

See row 9 on cover sheet

(b) Percent of Class:

See row 11 on cover sheet


(c) Number of shares as to which such person has:
(i) sole power to vote or direct the vote:
See row 5 on cover sheet

(ii) shared power to vote or direct the vote:
See row 6 on cover sheet

(iii) sole power to dispose or to direct
the disposition of:
See row 7 on cover sheet

(iv) shared power to dispose or direct
the disposition of:
See row 8 on cover sheet


Item 5. OWNERSHIP OF 5% OR LESS OF A CLASS
N/A

Item 6. OWNERSHIP OF MORE THAN 5% ON BEHALF OF ANOTHER PERSON
N/A

Item 7. IDENTIFICATION AND CLASSIFICATION OF THE SUBSIDIARY WHICH
ACQUIRED THE SECURITY BEING REPORTED ON BY THE PARENT
HOLDING COMPANY

Cohen & Steers, Inc. holds a 100% interest in Cohen & Steers Capital
Management, Inc., an investment advisor registered under Section 203
of the Investment Advisers Act. Cohen & Steers, Inc. and Cohen &
Steers Capital Management, Inc. together hold a 100% interest in
Cohen & Steers Europe S.A., an investment advisor registered under
Section 203 of the Investment Advisers Act.

Item 8. IDENTIFICATION AND CLASSIFICATION OF MEMBERS OF THE GROUP

Cohen & Steers, Inc. holds a 100% interest in Cohen & Steers Capital
Management, Inc., an investment advisor registered under Section 203
of the Investment Advisers Act. Cohen & Steers, Inc. and Cohen &
Steers Capital Management, Inc. together hold a 100% interest in
Cohen & Steers Europe S.A., an investment advisor registered under
Section 203 of the Investment Advisers Act.



Item 9. NOTICE OF DISSOLUTION OF GROUP

N/A

Item 10. Certification

By signing below I certify that, to the best of my knowledge and belief,
the securities referred to above were acquired and are held in the ordinary
course of business and were not acquired and are not held for the purpose of
or with the effect of changing or influencing the control of the issuer
of such securities and were not acquired and are not held in connection with
or as a participant in any transaction having that purposes or effect.

Signature

After reasonable inquiry and to the best of my knowledge and belief, I
certify that the information set forth in this statement is true,
complete and correct.

Date: June 10, 2008

Cohen & Steers, Inc.
Cohen & Steers Capital Management, Inc.
By:

/s/ Lisa Phelan
____________________________________________
Signature


Lisa Phelan, Senior Vice President,
Chief Compliance Officer
Cohen & Steers, Inc.
Cohen & Steers Capital Management, Inc.
____________________________________________
Name and Title


Cohen & Steers Europe S.A.
By:

/s/ Joseph Houlihan
---------------------------------------
Signature

Joseph Houlihan, Managing Director
Cohen & Steers Europe S.A.
____________________________________________
Name and Title




JOINT FILING AGREEMENT

In accordance with Rule 13d-1(k) promulgated under the Securities
Exchange Act of 1934, as amended, the undersigned hereby agree to the joint
filing with all other Reporting Persons (as such term is defined in the
Schedule 13G referred to below) on behalf of each of them of a Statement
on Schedule 13G including amendments thereto with respect to the Common
Shares of and that this Agreement may be
included as an Exhibit to such joint filing. This Agreement may be executed
in any number of counterparts, all of which together shall constitute one and
the same instrument.

IN WITNESS WHEREOF, the undersigned hereby execute this Agreement as
of June 10, 2008.


Cohen & Steers, Inc.
Cohen & Steers Capital Management, Inc.
By:

/s/ Lisa Phelan
____________________________________________
Signature


Lisa Phelan, Senior Vice President,
Chief Compliance Officer
Cohen & Steers, Inc.
Cohen & Steers Capital Management, Inc.
____________________________________________
Name and Title


Cohen & Steers Europe S.A.
By:

/s/ Joseph Houlihan
---------------------------------------
Signature

Joseph Houlihan, Managing Director
Cohen & Steers Europe S.A.
____________________________________________
Name and Title