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| March 17, 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 your telephone conversation with Mark Szporka, 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 Friday, March 24, 2006.
JDM/dcb
| cc: | Jennifer Loomis Noelle Siegel Mark Szporka |