Law Offices

Silver, Freedman, Taff & Tiernan LLP

A Limited Liability Partnership Including Professional Corporations

3299 K STREET, N.W., SUITE 100 WASHINGTON, D.C. 20007 (202) 295-4500 WWW.SFTLAW.COM   TELECOPIER NUMBER (202) 337-5502   WRITER’S DIRECT DIAL NUMBER (202) 295-4516   WRITER’S E-MAIL ADDRESS jerry@sfttlaw.com  

September 9, 2014

VIA EDGAR

Johnny Gharib

Division of Corporation Finance

Securities and Exchange Commission

Washington, D.C. 20549

Re:          HealthWarehouse.com, Inc.

Revised Preliminary Proxy Statement

File No. 000-13117

Dear Mr. Gharib:

On behalf of HealthWarehouse.com, Inc. (the “Company”), please find enclosed revised preliminary proxy materials in response to the staff’s comment letter dated September 8, 2014.  In response to the staff’s comment, we expanded the discussion of Proposal No. 4 on page 19 of the enclosed marked copy of the proxy statement.

In addition, on behalf of the Company, please be advised that the Company acknowledges that:

●   The Company is responsible for the adequacy and accuracy of the disclosure in the filing;

●   Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and

●   The Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Because the Company desires to mail its proxy materials as soon as practicable, we respectfully request that the staff provide clearance of the revised materials as expeditiously as possible.  Your cooperation in this matter is greatly appreciated.

If you have any questions or require additional information, please give me a call at 202-295-4516 or send me an e-mail at jerry@sfttlaw.com.

Sincerely,

/s/ Gerald F. Heupel, Jr.                                                   

      Gerald F. Heupel, Jr.

Enclosure

cc:           Lalit Dhadphale, President and Chief executive Officer

.