United American Healthcare (UAHC) 8-K Changes in Registrant's Certifying Accountant

27725 Stansbury, Suite 200  12900 Hall Road, Suite 500

Farmington Hills, MI  48334  Sterling Heights, MI  48313-1153

Phone               248-355-1040Phone586-254-1040

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