Use of health care resources by individuals at the end of life (EOL) varies widely across the United States (1). Whereas individual patients who participate in advance care planning tend to have lower rates of in-hospital death and higher rates of hospice use (2), scant information in national databases regarding patient advance directives has led to knowledge gaps regarding the associations between hospital use of advance directives and EOL healthcare use. We leveraged new International Classification of Diseases, Ninth Revision, Clinical Modification (ICD-9) (3) identifiers of patient "do-not-resuscitate" (DNR) status to characterize national variation in acute care hospital DNR orders-a common method of documenting directives for treatment limitation-across the United States, and correlated hospital DNR rates with measures of EOL healthcare use. Methods We used the Hospital Cost and Utilization Project, National Inpatient Sample (NIS), a representative sample of hospitalized patients in the United States during 2011 and 2012 (4). During 2011, the NIS was a 20% stratified probability sample of nonfederal acute-care hospitals, with hospital identifiers allowing linkage to the Dartmouth Atlas of Healthcare measures of hospital EOL healthcare use (http://www.dartmouthatlas.org/tools/downloads.aspx?tab=40). During 2012, the NIS eliminated hospital identifiers, but used a 20% sample of patients from nonfederal acute-care hospitals across the United States, allowing improved characterization of variation across U.S. hospitals. We used ICD-9-Clinical Modification code V49.86 (introduced October 1, 2010) to identify patient DNR status, and conducted survey-weighted analyses to identify population estimates of hospital DNR rates. Analyses included cases 65 years old or older at each U.S. hospital, excluding patients admitted to hospitals with 0 DNR orders (5%). We calculated risk-standardized hospital DNR rates for 2011 and 2012 from multivariable hierarchical logistic regression models adjusted for patient demographics, 235 Clinical Classification Codes characterizing principal reason for hospitalization, comorbidities (5), acute organ failures (6), and hospital characteristics. We summarized hospital variation in DNR orders using the median odds ratio (7), a measure of the median odds of DNR status for similar patients selected from among all possible pairs of hospitals. We abstracted a priori 12 measures of hospital EOL healthcare utilization from the Dartmouth Atlas that correspond to proposed measures of quality care at EOL (8), and used linear regression to evaluate LETTERS