Sanomedics International Holdings, Inc.
80 SW 8th Street – Suite 2180
Miami, FL 33130
May 27, 2011
Securities and Exchange Commission
Division of Corporate Finance
450 Fifth Street N.W.
Washington, DC 20549-0305
Attn: Kevin Vaughn
| Re: | Sanomedics International Holdings, Inc. (the “Company”) |
Form 10K for the Fiscal Year Ended December 31, 2010;
SEC Comment Letter dated May 4, 2011
SEC File No.: 000-54167
Gentlemen:
The Company hereby acknowledges the following:
| · | The Company is responsible for the adequacy and accuracy of the disclosure in the Form 10-K 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-K 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 | |
