May 24, 2012
VIA EDGAR
United States Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Attention: Jim B. Rosenberg
| Re: | Progressive Care, Inc. File No. 000-52684 |
Dear Mr. Rosenberg:
Thank you for speaking with us today.
As requested, this is to confirm that we will file a response to the staff’s comment letter dated May 10, 2012 within the next ten (10) business days.
Should you have any questions or concerns, please feel free to contact us.
| Sincerely, /s/ Alan Jay Weisberg Alan Jay Weisberg, CFO |
1111 Park Center Blvd, Suite 202, Miami Gardens, FL 33169
Ph: 786-657-2060 ◦ Fax: 786-955-6619
www.progressivecareus.com ◦ info@progressivecareus.com