27725 Stansbury, Suite 200 12900 Hall Road, Suite 500
Farmington Hills, MI 48334 Sterling Heights, MI 48313-1153
Phone 248-355-1040 Phone586-254-1040
Fax 248-355-1084 Fax586-254-1805
Web www.uhyllp-us.com
February 2, 2012
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington D.C. 20549
Re: United American Healthcare Corporation
Dear Ladies and Gentlemen:
We have read Item 4.01 of Form 8-K concerning our firm dated January 27, 2012, of United American Healthcare Corporation that we understand the Company intends to file with the U.S. Securities and Exchange Commission on February 2, 2012, and are in agreement with the statements contained in the second and third paragraphs therein. We have no basis to agree or disagree with other statements of the registrant contained therein.
Very truly yours,
/s/ UHY LLP
UHY LLP