DD Support Board and Research Team

[samsamsamiam]

Healthcare of Today, Inc.


Principal Office: 2219 W Olive Ave #266
Burbank, CA 91506
Telephone: [phone]
Facsimile: [phone]

Florida office: 1365 N. Courtenay Pkwy, Suite A
Merritt Island, FL 32953
Telephone: [phone]
Facsimile: [phone]

www.healthcareoftoday.com





December 10, 2010



VIA EDGAR


Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-6010


Re:
Healthcare of Today, Inc.

Form S-1 (Reg. No. 333-160628)

Ladies and Gentlemen:

Healthcare of Today, Inc. hereby requests the consent of the Securities and Exchange Commission to withdraw the Form S-1 filed via EDGAR on July 17, 2009. Healthcare of Today has determined to abandon the proposed offering.

Please direct all inquiries to our counsel, Robert Hipple, at [phone].


Respectfully,


HEALTHCARE OF TODAY, INC.


/s/ Henry Jan

Henry Jan

Chief Executive Officer

http://www.sec.gov/Archives/edgar/data/1440242/000137413510000024/hotirw.htm
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http://www.sec.gov/cgi-bin/browse-edgar?company=healthcare+of+today&match=&CIK=&filenum=&State=&Country=&SIC=&owner=include&Find=Find+Companies&action=getcompany