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samsamsamiam

03/03/11 10:38 PM

#5578 RE: janice shell #5573

Healthcare of Today, Inc.


Principal Office: 2219 W Olive Ave #266
Burbank, CA 91506
Telephone: (310) 696-9205
Facsimile: (310) 362-8657

Florida office: 1365 N. Courtenay Pkwy, Suite A
Merritt Island, FL 32953
Telephone: (321) 452-9091
Facsimile: (321) 452-9093

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 (321) 452-9091.


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
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nodummy

03/03/11 10:55 PM

#5579 RE: janice shell #5573

Robert Hipple - SEC litigation

If you read the SEC litigation it sort of makes you go hmmm

http://sec.gov/litigation/admin/2010/34-61688.pdf

Are they just taking the stuff Hipple did in 2004 and 2005 and doing something similar now with a whole new group of companies?

Instead of Applied Management Concepts, Inc now you have Alternative Energy Partners

Instead of Organic Solutions Inc now you have Ocutus Inc

Instead of Silesia Enterprises, Inc now you have Sunarias

You have convertible preferred share financing stuff going on

You have dividends going on


I haven't really looked closely, but I wonder how much this new group of companies coming in under the Healthcare of Today umbrella is similar to that old group of companies that were under the iWorld Projects & Systems, Inc. umbrella.



You have the most important thing in common for starters - Robert Hipple