SEC Comment Letter for Elite Health Systems Inc. (EHSI) (CIK 0001089815) (EHSI) — Nov 18, 2011
Elite Health Systems Inc. (EHSI) (CIK 0001089815)
Date: Nov. 18, 2011 · CIK: 0001089815 · Accession: 0000000000-11-067175
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-26575
Letter
November 18, 2011 Via E-mail Mr. Alan Gold President 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, 2010 Filed March 31, 2011 File No. 000-26575
Dear Mr. Gold: We have completed our review of your f ilings. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Joel Parker
Joel Parker Accounting Branch Chief
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November 18, 2011 Via E-mail Mr. Alan Gold President 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, 2010 Filed March 31, 2011 File No. 000-26575 Dear Mr. Gold: We have completed our review of your f ilings. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Joel Parker Joel Parker Accounting Branch Chief