August 21, 2012
Via EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: Jim B. Rosenberg, Senior Assistant Chief Accountant
In re:
Wellness Center USA, Inc.
Form 8-K Dated August 2, 2012
Filed August 8, 2012
File No. 333-173216
Dear Mr. Rosenberg:
On behalf of Wellness Center USA, Inc. (the “Company”), and as part of the Company’s August 21, 2012 response to the comments contained in your letter dated August 16, 2012, the Company acknowledges that: the Company is responsible for the adequacy and accuracy of the disclosure in the filing; staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to this filing; and the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Very truly yours,
WELLNESS CENTER USA INC.
/s/ Andrew J. Kandalepas
Andrew J. Kandalepas, CEO
cc: Dana Hartz, Staff Accountant
