ACCUHEALTH INC, NT 10-Q, 1997-11-10

ACCUHEALTH INC
NT 10-Q, 1997-11-10
DRUG STORES AND PROPRIETARY STORES

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                                ACCUHEALTH, INC.
                             1575 Bronx River Avenue
                                 Bronx, NY 10460
                             Telephone: 718-518-9511
                             Facsimile: 718-824-2432


                                                               November 10, 1997

Securities & Exchange Commission
Judiciary Plaza
450 Fifth Street, N.W.
Washington, DC  20549

RE:      SEC File No. 0-17292
         I.R.S. Employer Identification No. 13-3176233

To Whom It May Concern:

Extension for filing of the Form 10-Q for the quarter  ended  September 30, 1997
for the above  referenced  registrant  is  required  due to the Chief  Financial
Officer's travel schedule.  He is scheduled to return to our offices on November
17, 1997.

                                      Sincerely,



                                      /s/ Glenn C. Davis
                                      --------------------------
                                          Glenn C. Davis
                                          President, Chief Executive Officer


GCD:jb