66 Ford Road
Suite 230
Denville, New Jersey 07834
Tel: 973-983-6300
Fax: 973-983-6304
January 13, 2012
Via Edgar Agents
Jeffrey Riedler, Assistant Director
United States
Securities and Exchange Commission
Washington, DC 20549
| RE: | Healthcare Corporation of America Registration Statement Form S-1 Amendment #1 filed January 29, 2010 |
Dear Mr. Riedler
This letter is in response to your letter dated December 15, 2011.
Healthcare Corporation of America hereby requests the withdrawal of our registration statement form S-1 amendment No.1 filed January 29, 2010.
We are withdrawing because our Business Plan has changed and based on our year ended December 31, 2011 Financial Statement we are no longer a “Shell Company” and the auditor will no longer have to place a “going concern” as to the Company. Our financial revenue for 2011 are in excess of $20,000,000, we intend to re-submit the S-1 filing in the 2nd Q 2012.
I have contacted both Ms. Acharya and Ms. Zukin by telephone and notified them of the withdrawal.
If you have any questions, please do not hesitate to contact me.
Sincerely,
/s/ Joseph Drucker
Joseph Drucker
Vice President, Secretary and Corporate Counsel
| cc: | Rose Zukin Nandini Acharya |