Attached files

file filename
S-1/A - AMENDED REGISTRATION STATEMENT - HEALTHCARE CORP OF AMERICAfs1a1_healthcarecorp.htm
EX-10.4 - STOCK PURCHASE AGREEMENT _ ORA.CUP LLC - HEALTHCARE CORP OF AMERICAhealthoracup_spa.htm
EX-10.6 - STOCK PURCHASE AGREEMENT _ THOMAS J. O'LEARY - HEALTHCARE CORP OF AMERICAhealtholeary_spa.htm
EX-10.5 - STOCK PURCHASE AGREEMENT _ JOHN P. KRETZU - HEALTHCARE CORP OF AMERICAhealthkretzu_spa.htm
EX-10.8 - SOUTHWOOD AGREEMENT - HEALTHCARE CORP OF AMERICAhealth_pharmarcy.htm
EX-10.3 - STOCK PURCHASE AGREEMENT _ MARK SENIOR - HEALTHCARE CORP OF AMERICAhealthmarksr_spa.htm
EX-10.1 - STOCK PURCHASE AGREEMENT _ FIRST TIME II LTC - HEALTHCARE CORP OF AMERICAhealthfirsttime_spa.htm
EX-10.2 - STOCK PURCHASE AGREEMENT _ GEORGE VLASTARIS - HEALTHCARE CORP OF AMERICAhealthvlastaris_spa.htm
EX-10.7 - MARKETING AGREEMENT - HEALTHCARE CORP OF AMERICAhealth_marketingagree.htm
EX-5.1 - LEGAL OPINION AND CONSENT OF JOSEPH DRUCKER - HEALTHCARE CORP OF AMERICAfs1a1ex5i_healthcarecorp.htm
EX-4.1 - FORM OF STOCK CERTIFICATE - HEALTHCARE CORP OF AMERICAfs1a1ex4i_healthcarecorp.htm
EX-14.1 - CODE OF BUSINESS CONDUCT AND ETHICS - HEALTHCARE CORP OF AMERICAfs1a1ex14i_healthcarecorpex.htm
Exhibit 23.1
 
 
THOMAS J. HARRIS
CERTIFIED PUBLIC ACCOUNTANT
3901 STONE WAY N., SUITE 202
SEATTLE, WA  98103
206.547.6050



 

REGISTERED AUDITOR'S CONSENT

 

   I, Thomas J. Harris, CPA, of 3901 Stone Way North, Suite # 202, Seattle, WA. 98103, do hereby consent to the use of my reports dated January 25, 2010 on the financial statements of HEALTHCARE CORPORATION OF AMERICA and SUBSIDIARY as of December 31, 2008 and September 30, 2009 included in and made part of any filing to be filed with the U. S.  Securities and Exchange Commission.
 
Dated this 25th day of January, 2010



Thomas J. Harris
Certified Public Accountant