** Shares of healthcare firm PACS Group fall 30.7% to $29.74
** Hindenburg Research says its five-month investigation revealed that "PACS' 'turnaround' strategy largely boils down to systematically scamming taxpayer-funded healthcare programs"
** The short-seller alleges, citing its investigation, that PACS abused a COVID-era waiver, inappropriately accessing skilled care Medicare benefits for thousands of patients across its national portfolio of facilities
** Hindenburg Research says it believes PACS risks significant regulatory penalties
** PACS Group did not immediately respond to a Reuters request for comment
** Up to last close, stock more than doubled since debut on April 11
(Reporting by Jaspreet Singh in Bengaluru)
((Jaspreet.Singh@thomsonreuters.com ; ))
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