Medical Care (MDCE) 8-K Entry into a Material Definitive Agreement

EXHIBIT 10.37

U.S. Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, DC 20549

RE: Medical Care Technologies Inc.

We agree with the Company’s statements regarding the discovery and reporting of errors in previously issued financial statements. We are also in agreement with management’s intentions regarding the restatements discussed in this Form 8-k.

/s/ MaloneBailey, LLP

www.malone−bailey.com

Houston, Texas

July 16, 2012