SEC Comment Letter for SELECTIS HEALTH, INC. (GBCS) (CIK 0000727346) (GBCS) — Nov 5, 2013
SELECTIS HEALTH, INC. (GBCS) (CIK 0000727346)
Date: Nov. 5, 2013 · CIK: 0000727346 · Accession: 0000000000-13-060834
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November 5, 2013 Via e -mail Mr. Christopher Brogdon President Global Healthcare REIT, Inc. 3050 Peachtree Road NW, Suite 355 Atlanta, GA 30305 Re: Global Healthcare REIT, Inc. Item 4.01 Form 8 -K Filed October 25, 2013 File No. 0-15415 Dear Mr. Brogdon : We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or 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. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the information the Securities Excha nge Act of 1934 and all applicable rules require. Sincerely, /s/William H. Demarest IV William H. Demarest IV Accoun tant