[NATIONAL HEALTH PARTNERS, INC. LETTERHEAD]

                                                 December 21, 2006

VIA EDGAR

Song P. Brandon, Esquire
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

          RE: NATIONAL HEALTH PARTNERS, INC. REGISTRATION STATEMENT ON
              FORM SB-2, REGISTRATION NO. 333-139411

Dear Ms. Brandon:

          We hereby request acceleration of effectiveness of the above-captioned
registration statement to 9:00 a.m., Eastern Standard Time, on Friday, December
22, 2006, or as soon thereafter as practicable.

          This request constitutes confirmation of the fact that National Health
Partners, Inc. and those requesting acceleration on behalf of National Health
Partners, Inc. are aware of their respective responsibilities under the
Securities Act of 1933, as amended, and the Securities Exchange Act of 1934, as
amended, as they relate to the proposed public offering of the securities
specified in the above-captioned registration statement.

          National Health Partners, Inc. hereby acknowledges that:

     o    should the Commission or the staff, acting pursuant to delegated
          authority, declare the filing effective, it does not foreclose the
          Commission from taking any action with respect to the filing;

     o    the action of the Commission or the staff, acting pursuant to
          delegated authority, in declaring the filing effective, does not
          relieve National Health Partners, Inc. from its full responsibility
          for the adequacy and accuracy of the disclosure in the filing; and

     o    National Health Partners, Inc. may not assert this action as a defense
          in any proceeding initiated by the Commission or any person under the
          federal securities laws of the United States.



Securities and Exchange Commission
December 21, 2006
Page 2


     Your consideration in this matter is greatly appreciated.

                                        Sincerely yours,

                                        NATIONAL HEALTH PARTNERS, INC.


                                        /s/ Alex Soufflas
                                        ----------------------------------------
                                        Alex Soufflas
                                        Chief Financial Officer

cc: Jeffrey P. Riedler, Esquire