-----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,
 TvHv+V6thLnElxmOX6hdTTh3R1y1mNQUUZu1t5vUlXj3axhfhL6oSealCk0FqWNJ
 ZWRBDV9O4YolVVX/Q8d5og==

<SEC-DOCUMENT>0000000000-09-034064.txt : 20090713
<SEC-HEADER>0000000000-09-034064.hdr.sgml : 20090713
<ACCEPTANCE-DATETIME>20090626160354
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-09-034064
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20090626

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			COMPREHENSIVE CARE CORP
		CENTRAL INDEX KEY:			0000022872
		STANDARD INDUSTRIAL CLASSIFICATION:	HOSPITAL & MEDICAL SERVICE PLANS [6324]
		IRS NUMBER:				952594724
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		3405 W. DR. MARTIN LUTHER KING JR. BLVD.
		STREET 2:		SUITE 101
		CITY:			TAMPA
		STATE:			FL
		ZIP:			33607
		BUSINESS PHONE:		813-288-4808

	MAIL ADDRESS:	
		STREET 1:		3405 W. DR. MARTIN LUTHER KING JR. BLVD.
		STREET 2:		SUITE 101
		CITY:			TAMPA
		STATE:			FL
		ZIP:			33607

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	NEURO PSYCHIATRIC & HEALTH SERVICES
		DATE OF NAME CHANGE:	19730501

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	NEURO PSYCHIATRIC & HEALTH SERVICES INC
		DATE OF NAME CHANGE:	19700402

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	JADE OIL CO
		DATE OF NAME CHANGE:	19700402
PUBLIC REFERENCE ACCESSION NUMBER:		0001193125-09-012176
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
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