-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, DUcdCPCK8jxcIlNhmxe4sS0j+TsO1dG4LL7y2xoWt19Sb9/LYWPNQb8SKoSRPqoT idqYgRYP2692XOKn8Vt3QA== 0001017813-05-000007.txt : 20060906 0001017813-05-000007.hdr.sgml : 20060906 20050214170522 ACCESSION NUMBER: 0001017813-05-000007 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20050214 FILER: COMPANY DATA: COMPANY CONFORMED NAME: American Caresouce Holdings, Inc. CENTRAL INDEX KEY: 0001316645 IRS NUMBER: 200428568 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 8080 TRISTAR DRIVE STREET 2: SUITE 100 CITY: IRVING STATE: TX ZIP: 75063 BUSINESS PHONE: 972-871-7912 MAIL ADDRESS: STREET 1: 8080 TRISTAR DRIVE STREET 2: SUITE 100 CITY: IRVING STATE: TX ZIP: 75063 FORMER COMPANY: FORMER CONFORMED NAME: American Caresouce Holdings, Inc. DATE OF NAME CHANGE: 20050204 CORRESP 1 filename1.htm

 

February 14, 2005

 


ACS LETTERHEAD

 

 

VIA EDGAR

 

 

RE:

American CareSource Holdings, Inc. (the “Registrant”)

 

U.S. Securities and Exchange Commission

450 Fifth Street, NW

Washington, DC 20549

 

Ladies and Gentlemen:

 

We file herewith a registration statement on Form SB-2 relating to a contemplated distribution of our common stock by way of dividend by our parent, Patient Infosystems, Inc. We are filing a registration statement with respect to the distribution because the proposed “spin-off” does not satisfy the criteria set forth in Staff Legal Bulletin No. 4 of the Division of Corporation Finance as the business of the Registrant was acquired by Patient Infosystems, Inc. less than two years ago. If you have any questions please contact Kent A. Tapper of this office at (585) 242-7258.

 

 

Very truly yours,

 

/s/Kent A. Tapper

 

Kent A. Tapper

 

 

Enclosures

 

 

 

 

 

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