| Re: | Sanomedics International Holdings, Inc. (the “Company”) Amendment No. 5 to Registration Statement on Form 10; SEC File No.: 000-54167 |
| · | The Company is responsible for the adequacy and accuracy of the disclosure in the Form 10 filing; |
| · | Staff comments or changes to disclosure in response to Staff comments do not foreclose the Securities and Exchange Commission from taking any action with respect to the Form 10 filing; and |
| · | The Company may not assert Staff comments as a defense in any proceeding initiated by the Securities and Exchange Commission or any person under the federal securities laws of the United States. |
Very truly yours, | |||
| /s/ Craig Sizer | |||
Craig Sizer | |||
Chief Executive Officer | |||
