November 19, 2004

Mr. Stuart Turk
Chief Executive Officer
On The Go Healthcare, Inc.
85 Corstate Avenue, Unit #1
Concord, Ontario, Canada L4K 4Y2

RE:  	Form 8-K/A Item 4 filed November 16, 2004
	File # 333-61538

Dear Mr. Turk:

We have reviewed your filing and have the following comments.  Where
indicated, we think you should revise your documents in response to
these comments.  If you disagree, we will consider your explanation as
to why our comment is inapplicable or a revision is unnecessary.
Please be as detailed as necessary in your explanation.  In some of
our comments, we may ask you to provide us with supplemental
information so we may better understand your disclosure.  After
reviewing this information, we may or may not raise additional
comments.

	Please understand that the purpose of our review process is to
assist you in your compliance with the applicable disclosure
requirements and to enhance the overall disclosure in your filing.  We
look forward to working with you in these respects.  We welcome any
questions you may have about our comments or on any other aspect of
our review.  Feel free to call us at the telephone number listed at
the end of this letter.

Item 4.01 Form 8-K/A filed November 16, 2004
1. We note that your amended Form 8-K filed on November 16, 2004 did
not contain an updated letter from your former accountants stating
whether the accountant agrees with the statements made in your amended
Form 8-K.  Please amend your Form 8-K to provide such a letter.  The
letter should specifically reference the amended Form 8-K filed on
November 16, 2004.  We remind you that an updated Exhibit 16 letter
should be provided with each amendment to an Item 4 Form 8-K.

*****


Please file your supplemental response via EDGAR in response to these
comments within 5 business days of the date of this letter.  Please
note that if you require longer than 5 business days to respond, you
should contact the staff immediately to request additional time.  You
may wish to provide us with marked copies of each amended filing to
expedite our review.  Direct any questions regarding the above to the
undersigned at (202) 824-5259.


Sincerely,




Jennifer Thompson
Staff Accountant
Mr. Turk
November 19, 2004
Page 2



UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-0404

       DIVISION OF
CORPORATION FINANCE