Healthcare
Acquisition Corp
2116
Financial Center
666
Walnut Street
Des
Moines, Iowa 50309
July
13,
2007
VIA
EDGAR
United
States Securities and Exchange Commission
Office
of
Emerging Growth Companies
100
F
Street, NE - Mail Stop 3561
Washington,
D.C. 20549
Attn: Mr.
Duc
Dang
|
Re:
|
Healthcare
Acquisition Corp
|
Preliminary
Proxy Statement Amendment No. 4
Filed
on July 12, 2007
File
No. 1-32587
Mr.
Dang:
Pursuant
to the comment letter from the Staff dated July 11, 2007, Healthcare Acquisition
Corp. (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.
|
In
addition, we understand and acknowledgement that that the Division of
Enforcement has access to all information which we have provided to the staff
of
the Division of Corporation Finance in its review of our filing or in response
to SEC comments on our filing.
|
Sincerely,
|
|
|
Healthcare
Acquisition Corp.
|
|
|
By:/S/
Matthew
Kinley
|
|
|
Matthew
Kinley
|
|
|
President
|