First Choice Healthcare Solutions, Inc.
709 S. Harbor City Blvd., Suite 250
Melbourne, Florida 32901
Phone: 321-725-0090 Fax: 321-723-3996
Wednesday, October 30, 2013
Mr. Daniel L. Gordon
Branch Chief
Division of Corporate Finance
United States Securities and Exchange Commission
Washington, D.C. 20549
| RE: | First Choice Healthcare Solutions, Inc. |
| Form 10K for the Fiscal Year Ended December 31, 2012 | |
| Filed April 1, 2013 | |
| File No. 0-53012 |
Dear Branch Chief Gordon,
Thank you for your letter dated October 15, 2013. Please accept our response:
In response to your letter, FCHS engaged an independent auditor. We have initiated the process of completing an audit of the First Choice Medical Group of Brevard, LLC (FCMG) fiscal year audit and stub financials for FCMG. We will file an 8K to include the financial statements of FCMG in accordance with Rule 8-04 of Regulation S-X and pro-forma information showing the effects of the acquisition as prescribed by Rule 8-05 of Regulation S-X.
Respectfully submitted,
Christian C. Romandetti
President
