Tia Jenkins
Senior Assistant Chief Accountant
Office of Beverages, Apparel and Health Care Services
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
August 15, 2011
Re: Hasco Medical, Inc.
Item 4.01 Form 8-K
Filed August 8, 2011
File No. 000-52422
Dear Ms. Jenkins:
On August 15, 2011 Hasco Medical, Inc. filed an amended Form 8-K to address the comments raised in your letter dated August 10, 2011. In addition, let me state the following as requested in your letter of the same date:
| 1. | Hasco Medical, Inc. is responsible for the adequacy and accuracy of all of its filing with the Securities and Exchange Commission. |
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| 2. | SEC staff comments or changes to disclosure in response to SEC staff comments do not foreclose the Commission from taking any action with respect to the filing: and |
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| 3. | Hasco Medical, Inc. cannot assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States . |
Sincerely,
Hal Compton, Jr.
Chief Executive Officer