Adorno & Yoss
a limited liability partnership
350 East Las Olas Boulevard, Suite 1700 Fort Lauderdale, Florida 33301-4217
phone: (954) 763-1200, fax: (954) 766-7800
www.adorno.com
| Joel D. Mayersohn | Direct Line: (954) 766-7817 Email: jmayersohn@adorno.com |
January 9, 2006
Ms. Sasha S. Parikh
Division of Corporate Finance
United States Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
| Re: | PainCare Holdings, Inc. (“PainCare”) Form 10-KSB for Fiscal Year Ending December 31, 2004 File No. 001-14160 |
Dear Ms. Parikh:
As per our telephone conversation, this shall serve as PainCare’s notice that it intends to file a response to the SEC’s most recent Comment Letter on or before Tuesday, January 17, 2006.
Very truly yours,
/s/ Joel D. Mayersohn
Joel D. Mayersohn
JDM/dcb
| cc: | Jennifer Loomis Noelle Siegel Mark Szporka |
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