CANFIELD MEDICAL SUPPLY, INC.
4120 Boardman-Canfield Road
Canfield, Ohio 44406
(330) 533-1914
April 2, 2014
Steve Lo, Staff Accountant
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street
Washington, DC 20549
Re:
Canfield Medical Supply, Inc.
Form 8-K/A
Filed April 2, 2014
File No. 000-55114
Dear Mr. Lo:
With respect to the above-referenced filing, Canfield Medical Supply, Inc. (the “Company”)
respectfully advises the Staff that 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 the 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
Sincerely,
CANFIELD MEDICAL SUPPLY, INC.
By:/s/ Michael J. West
Michael J. West, President
