-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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<SEC-DOCUMENT>0000022872-09-000001.txt : 20090414
<SEC-HEADER>0000022872-09-000001.hdr.sgml : 20090414
<ACCEPTANCE-DATETIME>20090414170353
ACCESSION NUMBER:		0000022872-09-000001
CONFORMED SUBMISSION TYPE:	D
PUBLIC DOCUMENT COUNT:		1
ITEM INFORMATION:		Rule 506
FILED AS OF DATE:		20090414
DATE AS OF CHANGE:		20090414
EFFECTIVENESS DATE:		20090414

FILER:

	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:		D
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	021-02287-2L
		FILM NUMBER:		09749219

	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
</SEC-HEADER>
<DOCUMENT>
<TYPE>D
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0301</schemaVersion>

    <submissionType>D</submissionType>

    <testOrLive>LIVE</testOrLive>

    <primaryIssuer>
        <cik>0000022872</cik>
        <entityName>COMPREHENSIVE CARE CORP</entityName>
        <issuerAddress>
            <street1>3405 W. DR. MARTIN LUTHER KING JR. BLVD.</street1>
            <street2>SUITE 101</street2>
            <city>TAMPA</city>
            <stateOrCountry>FL</stateOrCountry>
            <zipCode>33607</zipCode>
        </issuerAddress>
        <issuerPhoneNumber>813-288-4808</issuerPhoneNumber>
        <issuerPreviousNameList>
            <previousName>NEURO PSYCHIATRIC &amp; HEALTH SERVICES</previousName>
            <previousName>NEURO PSYCHIATRIC &amp; HEALTH SERVICES INC</previousName>
            <previousName>JADE OIL CO</previousName>
        </issuerPreviousNameList>
        <jurisdictionOfInc>DE</jurisdictionOfInc>
        <entityType>Corporation</entityType>
        <yearOfInc>
            <overFiveYears>true</overFiveYears>
        </yearOfInc>
    </primaryIssuer>

    <relatedPersonsList>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>John</firstName>
                <middleName>M.</middleName>
                <lastName>Hill</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>3405 W. Dr. Martin Luther King, Jr. Blvd</street1>
                <street2>Suite 101</street2>
                <city>Tampa</city>
                <stateOrCountry>FL</stateOrCountry>
                <zipCode>33607</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Giuseppe</firstName>
                <middleName></middleName>
                <lastName>Crisafi</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>3405 W. Dr. Martin Luther King, Jr. Blvd</street1>
                <street2>Suite 101</street2>
                <city>Tampa</city>
                <stateOrCountry>FL</stateOrCountry>
                <zipCode>33607</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Robert</firstName>
                <middleName>J.</middleName>
                <lastName>Landis</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>3405 W. Dr. Martin Luther King, Jr. Blvd</street1>
                <street2>Suite 101</street2>
                <city>Tampa</city>
                <stateOrCountry>FL</stateOrCountry>
                <zipCode>33607</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Joshua</firstName>
                <middleName>I.</middleName>
                <lastName>Smith</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>3405 W. Dr. Martin Luther King, Jr. Blvd</street1>
                <street2>Suite 101</street2>
                <city>Tampa</city>
                <stateOrCountry>FL</stateOrCountry>
                <zipCode>33607</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Arnold</firstName>
                <middleName></middleName>
                <lastName>Finestone</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>3405 W. Dr. Martin Luther King, Jr. Blvd</street1>
                <street2>Suite 101</street2>
                <city>Tampa</city>
                <stateOrCountry>FL</stateOrCountry>
                <zipCode>33607</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Sharon</firstName>
                <middleName>Kay</middleName>
                <lastName>Ray</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>3405 W. Dr. Martin Luther King, Jr. Blvd</street1>
                <street2>Suite 101</street2>
                <city>Tampa</city>
                <stateOrCountry>FL</stateOrCountry>
                <zipCode>33607</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Arthur</firstName>
                <middleName></middleName>
                <lastName>Yeap</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>3405 W. Dr. Martin Luther King, Jr. Blvd</street1>
                <street2>Suite 101</street2>
                <city>Tampa</city>
                <stateOrCountry>FL</stateOrCountry>
                <zipCode>33607</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
    </relatedPersonsList>

    <offeringData>
        <industryGroup>
            <industryGroupType>Other Health Care</industryGroupType>
        </industryGroup>
        <issuerSize>
            <revenueRange>$25,000,001 - $100,000,000</revenueRange>
        </issuerSize>
        <federalExemptionsExclusions>
            <item>06</item>
        </federalExemptionsExclusions>
        <typeOfFiling>
            <newOrAmendment>
                <isAmendment>false</isAmendment>
            </newOrAmendment>
            <dateOfFirstSale>
                <value>2009-03-31</value>
            </dateOfFirstSale>
        </typeOfFiling>
        <durationOfOffering>
            <moreThanOneYear>false</moreThanOneYear>
        </durationOfOffering>
        <typesOfSecuritiesOffered>
            <isOptionToAcquireType>true</isOptionToAcquireType>
        </typesOfSecuritiesOffered>
        <businessCombinationTransaction>
            <isBusinessCombinationTransaction>false</isBusinessCombinationTransaction>
            <clarificationOfResponse></clarificationOfResponse>
        </businessCombinationTransaction>
        <minimumInvestmentAccepted>0</minimumInvestmentAccepted>
        <salesCompensationList></salesCompensationList>
        <offeringSalesAmounts>
            <totalOfferingAmount>Indefinite</totalOfferingAmount>
            <totalAmountSold>0</totalAmountSold>
            <totalRemaining>Indefinite</totalRemaining>
            <clarificationOfResponse>The stock purchase warrants were issued as an equity incentive to further align the interests of the directors and members of management with those of the issuer?s stockholders.</clarificationOfResponse>
        </offeringSalesAmounts>
        <investors>
            <hasNonAccreditedInvestors>false</hasNonAccreditedInvestors>
            <totalNumberAlreadyInvested>6</totalNumberAlreadyInvested>
        </investors>
        <salesCommissionsFindersFees>
            <salesCommissions>
                <dollarAmount>0</dollarAmount>
            </salesCommissions>
            <findersFees>
                <dollarAmount>0</dollarAmount>
            </findersFees>
            <clarificationOfResponse></clarificationOfResponse>
        </salesCommissionsFindersFees>
        <useOfProceeds>
            <grossProceedsUsed>
                <dollarAmount>0</dollarAmount>
            </grossProceedsUsed>
            <clarificationOfResponse>The securities were issued as an equity incentive; accordingly no cash proceeds were received.</clarificationOfResponse>
        </useOfProceeds>
        <signatureBlock>
            <authorizedRepresentative>false</authorizedRepresentative>
            <signature>
                <issuerName>COMPREHENSIVE CARE CORP</issuerName>
                <signatureName>Robert J. Landis</signatureName>
                <nameOfSigner>Robert J. Landis</nameOfSigner>
                <signatureTitle>Chief Accounting Officer</signatureTitle>
                <signatureDate>2009-04-14</signatureDate>
            </signature>
        </signatureBlock>
    </offeringData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----