March 16, 2011
U. S. Securities and Exchange Commission
100 F. Street NE
Washington, D.C. 20549
ATTN: John R. Zitko
Re: | ActiveCare, Inc. Form 10-K for the Year ended September 30, 2010 Filed November 30, 2010 File No. 000-53570 |
Dear Mr. Zitko:
Thank you for our conversation this afternoon regarding the comment letter of the Staff of the Commission dated March 1, 2011, referencing the Form 10-K filed by ActiveCare, Inc. (the “Company”) for the year ended September 30, 2010. This will confirm that the Company will file an amendment to the Form 10-K together with a written response to the Staff’s letter on or before March 25, 2011.
Per your request, contact information for the Company and its legal and accounting representatives is as follows:
Company: | Michael G. Acton, Chief Financial Officer |
ActiveCare, Inc. | |
5095 West 2100 South | |
Salt Lake City, UT 84120 | |
Phone: 801-974-9474 | |
Email: macton@activecare.com | |
Facsimile: 801-974-9553 | |
Legal: | Kevin R. Pinegar |
Durham Jones & Pinegar | |
111 East Broadway, Suite 900 | |
Salt Lake City, Utah 84111 | |
Phone: (801) 415-3000 | |
Email: kpinegar@djplaw.com | |
Facsimile: (801) 415-3500 |
Thank you for your assistance in this matter.
Very truly yours,
ActiveCare, Inc.
Michael G. Acton
Chief Financial Officer