HEALTHCARE ACQUISITION CORP. 2116 FINANCIAL CENTER 666 WALNUT STREET DES MOINES, IOWA 50309 July 26, 2004 VIA EDGAR AND FACSIMILE United States Securities and Exchange Commission Mail Stop 3561 Washington, D.C. 20549 Attn: John Reynolds Assistant Director Re: HEALTHCARE ACQUISITION CORP. (THE "REGISTRANT") REGISTRATION STATEMENT ON FORM S-1, AS AMENDED SEC FILE NO. 333-124712 Dear Sir: Pursuant to Rule 461 under the Securities Act of 1933, as amended, the Registrant hereby requests acceleration of effectiveness of the above-referenced Registration Statement so that it will become effective at 4:30 P.M. on Thursday, July 28, 2005, or as soon as thereafter practicable. Very truly yours, /s/ Matthew P. Kinley --------------------- Matthew P. Kinley President cc: Stuart Neuhauser, Esq.