January 3, 1997
Securities and Exchange Commission
450 Fifth Street, NW
Washington, D.C. 20549
Re: Home Health Corporation of America
Gentlemen:
On November 1, 1996, Home Health Corporation of America, Inc. (the "Company")
filed with the Securities and Exchange Commission ("SEC") a Registration on
Form S-1 (File #333-15403) for the sale of a maximum 4,167,025 shares of its
Common Stock. The Company has determined that the current market price for
the Company's Common Stock does not adequately reflect the value of the
Company's Common Stock and that the sale of the Company's Common Stock at
this time would not be in the best interests of the Company or its
shareholders. Accordingly, pursuant to Rule 477 of Regulation C of the SEC's
rules and regulations, the Company hereby applies for a withdrawl of the
Registration Statement filed November 1, 1996.
Very truly yours,
/s/ Bruce J Feldman
Bruce J. Feldman
President and Chief Executive Officer
cc: Dean Witter Reynolds Inc.
Volpe, Welty & Company
Wheat First Butcher Singer
