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<SEC-DOCUMENT>0001140377-07-000018.txt : 20070823
<SEC-HEADER>0001140377-07-000018.hdr.sgml : 20070823
<ACCEPTANCE-DATETIME>20070130181207
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001140377-07-000018
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20070130

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PACIFIC HEALTH CARE ORGANIZATION INC
		CENTRAL INDEX KEY:			0001138476
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-MISC HEALTH & ALLIED SERVICES, NEC [8090]
		IRS NUMBER:				870285238

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		51 HARBOR RIDGE DR
		CITY:			NEWPORT BEACH
		STATE:			CA
		ZIP:			92260
		BUSINESS PHONE:		949-721-8272
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

                              POULTON & YORDAN
                              ATTORNEYS AT LAW

___________________________________________________________________________

RICHARD T. LUDLOW

January 30, 2007


Jim B. Rosenberg
Senior Assistant Chief Accountant
United States Securities and Exchange Commission
Washington, D.C. 20549

Re:  Pacific Health Care Organization, Inc.
     Form 10-KSB/A for the Fiscal Year Ended December 31, 2005
     Filed on May 17, 2002
     File No.: 000-50009


Dear Mr. Rosenberg:

     This letter is written in response to a Staff comment letter dated
January 18, 2007, from your office addressed to Pacific Health Care
Organization, Inc.  The Company has not yet completed its responses to the
comment letter and requests additional time to respond.  The Company
anticipates that it will file its responses to the comment letter by
February 9, 2007.

     If you have any questions, or if this is unacceptable to the Staff,
please contact me directly.


                              Very truly yours,

                              POULTON & YORDAN


                              Richard T. Ludlow
                              Attorney at Law

</TEXT>
</DOCUMENT>
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