Attached files
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