HC INNOVATIONS, INC.
Six Corporate Drive, Suite 420
Shelton, CT 06484
October 19, 2007
VIA EDGAR
Mr. John L. Krug
United States Securities and Exchange Commission
Division of Corporate Finance
Mail Stop 6010, 100 F. Street, N.E.
Washington, DC 20549
Re: HC Innovations, Inc.
Registration Statement on Form SB-2 filed on
June 29, 2007
File No.: 333-144200
Dear Mr. Krug:
HC Innovations, Inc. (the “Company”) hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the Registration Statement so that such Registration Statement will become effective as of 5:00 p.m., Wednesday, October 24, 2007, or as soon thereafter as practicable.
In connection with our request, we acknowledge the following:
Should the Securities and Exchange Commission (the“Commission”) or the staff, acting pursuant to delegatedauthority, declare the filing effective, it does not foreclose theCommission from taking any action with respect to the filing;
The action of the Commission or the staff, acting pursuant todelegated authority, in declaring the filing effective, does notrelieve the company from its full responsibility for theadequacy and accuracy of the disclosure in the filing; and
United States Securities and Exchange Commission
October 19, 2007
Page 2
The Company may not assert this action as defense in anyproceeding initiated by the Commission or any person underthe federal laws of the United States.
Thank you in advance for your attention to this matter.
Very truly yours,
HC Innovations, Inc.
By:/s/ David Chess, MD
Name: David Chess, MD
Title: President, Chief Executive
Officer and Director
