UPDATE 2-Emeritus Q1 loss narrows, backs 2009 rev view

* Q1 loss/shr $0.38 vs loss $0.67 a year ago

* Q1 revenue rises 18.6 pct to $218.0 mln

* Backs 2009 revenue view of $865 mln to $885 mln (Adds outlook from conference call)

May 11 (Reuters) - Emeritus Corp (ESC.N), an operator of assisted-living communities for senior citizens, posted a narrower quarterly loss, helped by higher same-store average occupancy.

On a conference call with analysts, the company also backed its 2009 revenue outlook of $865 million to $885 million. Analysts on average were expecting revenue of $877.9 million, according to Reuters estimates.

General and administrative expenses as a percentage of total operating revenue is expected to be at or below its prior guidance of 6.4 percent, Emeritus added.

For the first quarter, the company reported a net loss of $15.1 million, or 38 cents a share, compared with a loss of $26.0 million, or 67 cents, a year ago. Revenue rose 18.6 percent to $218.0 million.

Analysts expected a loss of 47 cents a share, excluding special items, on revenue of $216.7 million, according to Reuters Estimates.

For the first quarter, same-store average revenue per occupied unit increased about 4.2 percent from a year ago period.