Via Facsimile and U.S. Mail
Mail Stop 6010
								November 22, 2005

Ms. Concetta Pryor
Chief Financial Officer
Long Island Physicians Holding Corporation
One Huntington Quadrangle Suite 4C-01
Melville, NY 11747


Re:	Long Island Physicians Holding Corporation
	Item 4.01 Form 8-K
      Filed November 8, 2005
	File No.  000-27654

Dear Ms. Pryor:

      We have reviewed your filing and have the following
comments.
Where indicated, we think you should revise your document in
response
to these comments.  If you disagree, we will consider your
explanation as to why our comment is inapplicable or a revision is
unnecessary.  Please be as detailed as necessary in your
explanation.

	Please understand that the purpose of our review process is
to
assist you in your compliance with the applicable disclosure
requirements and to enhance the overall disclosure in your filing.
We look forward to working with you in these respects.  We welcome
any questions you may have about our comments or any other aspect
of
our review.  Feel free to call us at the telephone numbers listed
at
the end of this letter.

Item 4.01 Form 8-K filed November 8, 2005
1. State whether during the registrant`s subsequent interim period
through the date of the termination there were any disagreements
or
"reportable events" with the former accountant as described in
Items
304(a)(1)(iv) and (v) of Regulation S-K.  The interim period
should
be specified as the "interim period through [Date]."
2. Please revise your Exhibit 16.1 to include the letter from your
former independent accountant regarding its concurrence or
disagreement with the statements made by you in the current report
concerning the dismissal as your principal accountant.



       Please respond to these comments within 5 business days or
tell us when you will provide us with a response.  Please furnish
a
letter that keys your responses to our comments and provides
requested information.  Detailed letters greatly facilitate our
review.  Please file your letter on EDGAR under the form type
label
CORRESP.

	We urge all persons who are responsible for the accuracy and
adequacy of the disclosure in the filing to be certain that the
filing includes all information required under the Securities
Exchange Act of 1934 and that they have provided all information
investors require for an informed investment decision.  Since the
company and its management are in possession of all facts relating
to
a company`s disclosure, they are responsible for the accuracy and
adequacy of the disclosures they have made.

	In connection with responding to our comments, please
provide,
in writing, a statement from the company acknowledging that:

* the company is responsible for the adequacy and accuracy of the
disclosure in the filing;

* staff comments or changes to disclosure in response to staff
comments do not foreclose the Commission from taking any action
with
respect to the filing; and


* the company may not assert staff comments as a defense in any
proceeding initiated by the Commission or any person under the
federal securities laws of the United States.

      In addition, please be advised that the Division of
Enforcement
has access to all information you provide to the staff of the
Division of Corporation Finance in our review of your filing or in
response to our comments on your filing.

	If you have any questions, please call me at (202) 551-3628.

							Sincerely,



							Joseph J. Roesler
							Senior Accountant