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SEC Company Response from Elite Health Systems Inc. (EHSI) (CIK 0001089815) (EHSI) — Jan 3, 2006

Elite Health Systems Inc. (EHSI) (CIK 0001089815)
Date: Jan. 3, 2006 · CIK: 0001089815 · Accession: 0001169232-06-000011

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File numbers found in text: 000-26575

Referenced dates: December 23, 2005

Date
January 3, 2006
Author
Alan Gold
Form
CORRESP
Company
Elite Health Systems Inc. (EHSI) (CIK 0001089815)

Letter

Division of Corporation Finance Securities and Exchange Commission Filed April 13, 2005 Form 10-QSB for the Period Ended September 30, 2005 Filed November 14, 2005 File No. 000-26575

Dear Mr. Rosenberg,

We are in receipt of your letter dated December 23, 2005. We request additional time to respond to your questions. Some of the questions must be answered by our former auditors and they need more time. We request an extension to file our response by no later than February 3, 2006.

Sincerely,
Alan Gold

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CORRESP
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US Neurosurgical, Inc
2400 Research Blvd.

                                                                           Suite 325

                                                                           Rockville, MD 20850

January 3, 2006

Jim B. Rosenberg

Division of Corporation Finance

Securities and Exchange Commission

Washington, D.C. 20549

            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. Rosenberg,

We are in receipt of your letter dated December 23, 2005. We request additional  time to respond to your questions. Some of the questions must be answered by our former auditors and they need more time. We request an extension to file our response by no later than February 3, 2006.

Sincerely,

Alan Gold

Director, President and Chief Executive Officer