hospital visits was non-significant (t = .55, p = .29). The treatment group had 1.67 outpatient hospital visits, whereas the non-treatment group had 2.19 visits. Inpatient nights results. To determine the relationship between depression treatment and number of inpatient nights after adjusting for demographics (age, sex, race/ethnicity), socioeconomic status (years of education and income), insurance status, illness severity (perceived physical and mental health status, and comorbid conditions), and anxiety treatment, a negative binomial regression was conducted. The relationship between depression treatment and number of inpatient nights was non-significant (t = - .11, p = .45). The group that received depression treatment had an average of 1.18 inpatient nights, whereas the group who did not receive treatment had an average of 1.49 inpatient nights. Emergency room results. To determine the relationship between depression treatment and number of emergency room visits after adjusting for demographics (age, sex, race/ethnicity), socioeconomic status (years of education and income), insurance status, illness severity (perceived physical and mental health status, and comorbid conditions), and anxiety treatment, a negative binomial regression was conducted. The relationship between depression treatment and number of emergency room visits was non-significant (t = -.13, p = .45). The group who had received depression treatment had .37 emergency room visits, whereas the group who had not received depression treatment had .47 emergency room visits. Anxiety Treatment and Expenditures Participant characteristics. The sample used to determine the relationship between anxiety treatment and expenditures had 358 respondents with pulmonary