SNR Denton US LLP
101 JFK Parkway
Short Hills, NJ 07078-2708 USA
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Roland S. Chase
Senior Managing Associate
roland.chase@snrdenton.com
D +1 973 912 7179
T +1 973 912 7100
F +1 973 912 7199
snrdenton.com
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Mr. Steve Lo
Mr. Ryan Milne
United States Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 3561
Washington, DC 20549-3561
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Re:
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American CareSource Holdings, Inc.
Form 10-K for Fiscal Year Ended December 31, 2009
Filed on March 26, 2010
File No. 001-33094
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