UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

                                    FORM 8-K

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                                 CURRENT REPORT
                     PURSUANT TO SECTION 13 OR 15(D) OF THE
                         SECURITIES EXCHANGE ACT OF 1934

       Date of Report (date of earliest event reported): October 30, 2006

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                      INTEGRATED HEALTHCARE HOLDINGS, INC.
             (Exact Name of Registrant as Specified in its Charter)

                           --------------------------

           NEVADA                    0-23511                87-0412182
(State or Other Jurisdiction of    (Commission           (I.R.S. Employer
Incorporation or Organization)     File Number)         Identification No.)

                            1301 NORTH TUSTIN AVENUE
                           SANTA ANA, CALIFORNIA 92705
               (Address of Principal Executive Offices) (Zip Code)

                                 (714) 953-3503
                         (Registrant's telephone number,
                              including area code)

          (Former Name or Former Address, if Changed Since Last Report)

                           --------------------------

Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant under any of the
following provisions:

o    Written communications pursuant to Rule 425 under the Securities Act (17
     CFR 230.425)

o    Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
     240.14a-12)

o    Pre-commencement communications pursuant to Rule 14d-2(b) under the
     Exchange Act (17 CFR 240.14d-2(b))

o    Pre-commencement communications pursuant to Rule 13e-4(c) under the
     Exchange Act (17 CFR 240.13e-4(c))

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ITEM 2.02 RESULTS OF OPERATIONS AND FINANCIAL CONDITION.

On October 30, 2006, the Audit Committee of the Board of Directors of Integrated
Healthcare Holdings, Inc. (the "Company") determined that it is necessary to
restate our unaudited condensed consolidated financial statements as of and for
the quarters ended March 31, 2006 and June 30, 2006. The restatement relates to
the correction of an error in net revenues and accounts receivable for services
provided under capitated contracts, discussed further below under Item 4.02,
which discussion is incorporated by reference herein.

ITEM 4.02 NON-RELIANCE ON PREVIOUSLY ISSUED FINANCIAL STATEMENTS OR A RELATED
AUDIT REPORT OR COMPLETED INTERIM REVIEW.

     On October 30, 2006, the Audit Committee of our Board of Directors
determined that it is necessary to restate our unaudited condensed consolidated
financial statements as of and for the quarters ended March 31, 2006 and June
30, 2006. The restatement will relate to the following correction of error:

     The Company's management determined that the Company's unaudited condensed
     consolidated financial statements as of and for the quarters ended March
     31, 2006 and June 30, 2006, should be restated due to an error in the net
     revenues and accounts receivable. The restatement involves an adjustment to
     write off patient accounts receivable for services provided under capitated
     contracts for the quarter ended March 31, 2006 resulting in a decrease in
     net operating revenues and an increase in operating loss, net loss,
     accumulated deficit and total stockholders' deficiency of $322,887. The
     restatement also involves an adjustment to write off patient accounts
     receivable for services provided under capitated contracts for the quarter
     ended June 30, 2006 resulting in a decrease in net operating revenues,
     operating income and net income of $489,324 for the three months ended June
     30, 2006 and $812,211 for the six months ended June 30, 2006. The
     cumulative effect of the adjustments for the quarters ended March 31, 2006
     and June 30, 2006 will be an increase to accumulated deficit and total
     stockholders equity of $812,211.

     As a result, the Company's previously issued unaudited condensed
consolidated financial statements and other related financial information as of
and for the quarters ended March 31, 2006 and June 30, 2006 should no longer be
relied upon. We will include the restated financial information as of and for
the quarters ended March 31, 2006 and June 30, 2006 being restated in amendments
to our quarterly reports on Form 10-Q for each of these periods, which we expect
to file shortly.

     The determination to restate the Company's financial statements for these
periods was reached by the Company's Audit Committee, acting on a recommendation
from the Company's management that the Company's unaudited condensed
consolidated financial statements for the quarters ended March 31, 2006 and June
30, 2006, should be restated due to the discovery of errors resulting in the
overstatement of net revenues and patient accounts receivable for services
provided under capitated contracts. Our Chief Financial Officer (CFO) and other
authorized officers of the Company have discussed the matters disclosed in this
Current Report on Form 8-K with the Company's Audit Committee and Ramirez
International, our independent registered public accounting firm.

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                                   SIGNATURES
                                   -----------

     Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.


                                        INTEGRATED HEALTHCARE HOLDINGS, INC.


Date: October 31, 2006                  By: /s/ Steven R. Blake
                                            ------------------------------------
                                            Steven R. Blake
                                            Chief Financial Officer