UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

SCHEDULE 13G

Under the Securities Exchange Act of 1934

(Amendment No. 2)*

Comprehensive Care Corporation

(Name of Issuer)

Common Stock

(Title of Class of Securities)

204620-20-7

(CUSIP Number)

December 31, 2007

(Date of Event Which Requires Filing of this Statement)

Check the appropriate box to designate the rule pursuant to which this Schedule is filed:

¨ Rule 13d-1(b)

x Rule 13d-1(c)

¨ Rule 13d-1(d)

* The remainder of this cover page shall be filled out for a reporting person’s initial filing on this form with respect to the subject class of securities, and for any subsequent amendment containing information which would alter disclosures provided in a prior cover page.

The information required on the remainder of this cover page shall not be deemed to be “filed” for the purpose of Section 18 of the Securities Exchange Act of 1934 (“Act”) or otherwise subject to the liabilities of that section of the Act but shall be subject to all other provisions of the Act (however, see the Notes).

(Continued on following page(s))

Page 1 of 5 Pages

CUSIP No. 204620-20-7

1	NAME OF REPORTING PERSONS.             Harry Ross
2	CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP (SEE INSTRUCTIONS) (a)  ¨ (b)  ¨
3	SEC USE ONLY
4	CITIZENSHIP OR PLACE OF ORGANIZATION             United States

NUMBER OF   SHARES   BENEFICIALLY   OWNED BY   EACH   REPORTING   PERSON   WITH	5    SOLE VOTING POWER             1,000,000
	6    SHARED VOTING POWER
	7    SOLE DISPOSITIVE POWER             1,000,000
	8    SHARED DISPOSITIVE POWER

9	AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON             1,000,000
10	CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN SHARES (SEE INSTRUCTIONS)	¨
11	PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW 9             13.0%
12	TYPE OF REPORTING PERSON (SEE INSTRUCTIONS)             IN

Page 2 of 5 Pages

CUSIP No. 204620-20-7

Item 1	(a).	Name of Issuer:
		Comprehensive Care Corporation
Item 1	(b).	Address of Issuer’s Principal Executive Offices:
		3405 W. Dr. Martin Luther King, Jr. Blvd., Suite 101 Tampa, Florida 33607
Item 2	(a).	Name of Person Filing:
		Harry Ross
Item 2	(b).	Address of Principal Business Office or, if none, Residence:
		3622 Reeves Road Ojai, California 93023
Item 2	(c).	Citizenship:
		United States
Item 2	(d).	Title of Class of Securities:
		Common Stock
Item 2	(e).	CUSIP Number:
		204620-20-7
Item 3.	If this statement is filed pursuant to Rules 13d-1(b), or 13d-2(b) or (c), check whether the person filing is a:
	N/A

Page 3 of 5 Pages

CUSIP No. 204620-20-7

Item 4.	Ownership (as of December 31, 2007)
	(a)	Amount Beneficially Owned:
		1,000,000
	(b)	Percent of Class:
		13.0%
	(c)	Number of shares as to which such person has:
		(i)	sole power to vote or to direct the vote:
			1,000,000
		(ii)	shared power to vote or to direct the vote:
			0
		(iii)	sole power to dispose or to direct the disposition of:
			1,000,000
		(iv)	shared power to dispose or to direct the disposition of:
			0
Item 5.	Ownership of Five Percent or Less of a Class.
	N/A
Item 6.	Ownership of More than Five Percent on Behalf of Another Person.
	N/A
Item 7.	Identification and Classification of the Subsidiary Which Acquired the Security Being Reported on By the Parent Holding Company.
	N/A
Item 8.	Identification and Classification of Members of the Group.
	N/A
Item 9.	Notice of Dissolution of Group.
	N/A
Item 10.	Certification.
	By signing below I certify that, to the best of my knowledge and belief, the securities referred to above were not acquired and are not held for the purpose of or with the effect of changing or influencing the control of the issuer of the securities and were not acquired and are not held in connection with or as a participant in any transaction having such purpose or effect.

Page 4 of 5 Pages

SIGNATURE

After reasonable inquiry and to the best of my knowledge and belief, I certify that the information set forth in this statement is true, complete and correct.

February 11, 2008

Dated

/s/ Harry Ross

Signature

Harry Ross

Name/Title

Page 5 of 5 Pages