The HSE has published its correspondence with the health watchdog on a draft report into the deaths of a number of babies at Portlaoise hospital.
In one letter, the Director General of the HSE Tony O'Brien says he doesn't agree with a number of the findings and the process used in the investigation.
He says it's vital people have confidence in the HSE to deliver vital services in a timely and appropriate manner, and the draft findings would 'shatter' that confidence.
In another, Mr O'Brien says it appears that there are more than 250 adverse findings or inferences in the draft report.
The letters were released on the HSE's website last night.