SEC Comment Letter for Elite Health Systems Inc. (EHSI) (CIK 0001089815) (EHSI) — Apr 3, 2006
Elite Health Systems Inc. (EHSI) (CIK 0001089815)
Date: April 3, 2006 · CIK: 0001089815 · Accession: 0000000000-06-015724
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-26575
Letter
Via Facsimile and U.S. Mail Mail Stop 6010 April 3, 2006 Mr. Alan Gold Director, President and Chief Executive Officer U.S. Neurosurgical, Inc. 2400 Research Blvd, Suite 325 Rockville, MD 20850
Re: U.S. Neurosurgical, Inc. Form 10-K for the Fiscal Year Ended December 31, 2004 Filed April 13, 2005 Form 10-QSB for the Period Ended September 30, 2005 Filed November 14, 2005 File No. 000-26575
Dear Mr. Gold:
We have completed our review of the above filings and have no further comment at this time.
S i n c e r e l y ,
Jim Atkinson Accounting Branch Chief
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Via Facsimile and U.S. Mail
Mail Stop 6010
April 3, 2006
Mr. Alan Gold
Director, President and
Chief Executive Officer
U.S. Neurosurgical, Inc.
2400 Research Blvd, Suite 325
Rockville, MD 20850
Re: U.S. Neurosurgical, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2004
Filed April 13, 2005
Form 10-QSB for the Period Ended September 30, 2005
Filed November 14, 2005
File No. 000-26575
Dear Mr. Gold:
We have completed our review of the above filings and have no further comment
at this time.
S i n c e r e l y ,
Jim Atkinson
Accounting Branch Chief