SC 13G/A

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

SCHEDULE 13G/A

Under the Securities Exchange Act of 1934

(Amendment No. 1)*

Comprehensive Care Corporation

(Name of Issuer)

Common Stock

(Title of Class of Securities)

204620-20-7

(CUSIP Number)

December 31, 2010

(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).

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CUSIP No. 204620-20-7
1	NAMES OF REPORTING PERSONS. I.R.S. IDENTIFICATION NOS. OF ABOVE PERSONS (ENTITIES ONLY) 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 of America
NUMBER OF SHARES BENEFICIALLY OWNED BY EACH REPORTING PERSON WITH		5	SOLE VOTING POWER     2,900,0001
		6	SHARED VOTING POWER     0
		7	SOLE DISPOSITIVE POWER     2,900,0001
		8	SHARED DISPOSITIVE POWER     0
9	AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON     2,900,0001
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     5.3%2
12	TYPE OF REPORTING PERSON (SEE INSTRUCTIONS)     IN

1 Includes 800,000 shares that may be acquired upon conversion of a $200,000 convertible promissory note.

2 The percent of class of 5.3% is based on the sum of 54,359,803 shares of the Issuer’s voting common stock outstanding as of December 31, 2010 plus the aforementioned additional shares resulting from the assumed conversion of the convertible promissory note, in accordance with Rule 13d-3(d)(1) under the Securities Exchange Act of 1934, as amended.

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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 of America
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:
	Not Applicable.
	(a)	¨	Broker or dealer registered under Section 15 of the Act.
	(b)	¨	Bank as defined in Section 3(a)(6) of the Act.
	(c)	¨	Insurance company as defined in Section 3(a)(19) of the Act.
	(d)	¨	Investment company registered under Section 8 of the Investment Company Act of 1940.
	(e)	¨	An investment adviser in accordance with Rule 13d-1(b)(1)(ii)(E);
	(f)	¨	An employee benefit plan or endowment fund in accordance with Rule 13d-1(b)(1)(ii)(F);
	(g)	¨	A parent holding company or control person in accordance with Rule 13d-1(b)(1)(ii)(G);
	(h)	¨	A savings associations as defined in Section 3(b) of the Federal Deposit Insurance Act (12 U.S.C. 1813);
	(i)	¨	A church plan that is excluded from the definition of an investment company under section 3(c)(14) of the Investment Company Act of 1940;
	(j)	¨	Group, in accordance with Rule 13d-1(b)(1)(ii)(J).

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Item 4.	Ownership (as of December 31, 2009)
	(a)	Amount Beneficially Owned: 2,900,000
	(b)	Percent of Class: 5.3%
		Explanatory Notes: On December 31, 2010, Mr. Ross beneficially owned 2,900,000 shares of the Issuer’s common stock, which includes 2,100,000 shares owned directly and 800,000 shares obtainable upon conversion of a convertible promissory note. The percent of class of 5.3% is based on the sum of 54,359,803 shares of the Issuer’s voting common stock outstanding as of December 31, 2010 plus the aforementioned additional shares resulting from the assumed conversion of the convertible promissory note, in accordance with Rule 13d-3(d)(1) under the Securities Exchange Act of 1934, as amended.
	(c)	Number of shares as to which such person has:
		(i)	Sole power to vote or to direct the vote: 2,900,000
		(ii)	Shared power to vote or to direct the vote: 0
		(iii)	Sole power to dispose or to direct the disposition of: 2,900,000
		(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 or Control Person.
	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 that purpose or effect.

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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 10, 2011

Dated

/s/ Harry Ross POA Michael Ross

Signature

Harry Ross

Name/Title

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EXHIBITS

Exhibit Number	Description and reference
1	Power of Attorney

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EX-1

EXHIBIT 1

GENERAL POWER OF ATTORNEY

TO ALL PERSONS, be it known that I, HARRY M. ROSS, the undersigned principal, do hereby grant a general power of attorney to either my son, MICHAEL ROSS or my daughter JULIE MONTANO, as my attorney-in-fact.

My attorney-in-fact shall have full powers and authority to do and undertake all acts on my behalf that I could do personally including but not limited to the right to sell, deed, buy, trade, lease, mortgage, assign, rent or dispose of any of my real or personal property; the right to deposit, endorse, or withdraw funds to or from any of my bank accounts, depositories or safe deposit box; the right to borrow, lend, invest or reinvest funds on any terms; the right to initiate, defend, commence or settle legal actions on my behalf; the right to compromise infractions; the right to vote (in person or by proxy) any shares or beneficial interest in any entity; and the right to retain any accountant, attorney, physician or other advisor deemed necessary to protect my interests generally or relative to any foregoing unlimited power.

My attorney-in-fact hereby accepts this appointment subject to its terms and agrees to act and perform in said fiduciary capacity consistent with my best interests as in my attorney’s best discretion deems advisable, and I affirm and ratify all acts undertaken.

This power of attorney may be revoked by me at any time, and shall automatically be revoked upon my death, provided any person relying on this power of attorney before or after my death shall have full rights to accept the authority of my attorney-in-fact until receipt of actual notice of revocation.

Signed and Acknowledged this 15^th day of April, 2009.

/s/ Harry Ross

Harry M. Ross

CALIFORNIA ALL-PURPOSE ACKNOWLEDGMENT

State of California

County of Los Angeles

On April 15, 2009 before me, Malinda Mendoza, Notary Public, personally appeared

Harry Mathias Ross, who proved to me on the basis of satisfactory evidence to be the person(s) whose name(s) is subscribed to the within instrument and acknowledged to me that he executed the same in his authorized capacity, and that by his signature on the instrument the person, or the entity upon behalf of which the person acted, executed the instrument.

I certify under PENALTY OF PERJURY under the laws of the State of California that the foregoing paragraph is true and correct.

Witness my hand and official seal.

Signature /s/ Malinda Mendoza

(seal)

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