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March 16, 2011
 
VIA EDGAR
U. S. Securities and Exchange Commission
100 F. Street NE
Washington, D.C. 20549
ATTN: John R. Zitko

 
Re:
ActiveCare, Inc.
Form 10-K for the Year ended September 30, 2010
Filed November 30, 2010
File No. 000-53570
Dear Mr. Zitko:
 
Thank you for our conversation this afternoon regarding the comment letter of the Staff of the Commission dated March 1, 2011, referencing the Form 10-K filed by ActiveCare, Inc. (the “Company”) for the year ended September 30, 2010.  This will confirm that the Company will file an amendment to the Form 10-K together with a written response to the Staff’s letter on or before March 25, 2011.
 
Per your request, contact information for the Company and its legal and accounting representatives is as follows:
 
Company:
Michael G. Acton, Chief Financial Officer
 
ActiveCare, Inc.
 
5095 West 2100 South
 
Salt Lake City, UT 84120
 
Phone: 801-974-9474
 
Email: macton@activecare.com
 
Facsimile: 801-974-9553
   
Legal:
Kevin R. Pinegar
 
Durham Jones & Pinegar
 
111 East Broadway, Suite 900
 
Salt Lake City, Utah 84111
 
Phone: (801) 415-3000
 
Email: kpinegar@djplaw.com
 
Facsimile: (801) 415-3500

Thank you for your assistance in this matter.
 
Very truly yours,
 
ActiveCare, Inc.
 

 
Michael G. Acton
Chief Financial Officer