Healthcare Corp of America (SWCAU) CORRESP Correspondence with SEC

Giovanni Caruso of Loeb & Loeb LLP   345 Park Avenue
New York, NY 10154-1895 Direct  212.407.4866
Main    212.407.4000
Fax       212.937.3943
gcaruso@loeb.com

VIA EDGAR

August 23, 2013

Mr. Jeffrey P. Riedler
Assistant Director
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

Re: Selway Capital Acquisition Corporation
Amendment No. 4 to Current Report on Form 8-K
Filed July 25, 2013
File No. 000-54527 

Dear Mr. Riedler:

On behalf of our client, Selway Capital Acquisition Corporation, a Delaware corporation (the “Company”), we acknowledge receipt of the letter from the Staff dated August 9, 2013 regarding the Company’s Current Report on Form 8-K (File No. 000-54527) (the “Form 8-K”) and addressed to Gary Sekulski (the “Staff’s Letter”).

The Company is diligently working on providing the Staff with responses to the comments in the Staff’s letter; however, the Company will need additional time to respond to such comments. Therefore, we hereby request that the Company have until September 6, 2013 to file a response to the Staff’s Letter.

Should you have any questions concerning any of the foregoing please contact me by telephone at (212) 407-4866.

Sincerely,

/s/ Giovanni Caruso                         

Giovanni Caruso
Loeb & Loeb LLP