United States securities and exchange commission logo





                             March 9, 2022

       Alan Jay Weisberg
       Chief Executive Officer
       Progressive Care Inc.
       400 Ansin Blvd, Suite A
       Hallandale Beach, FL 33009

                                                        Re: Progressive Care
Inc.
                                                            Registration
Statement on Form 10-12G
                                                            Filed February 9,
2022
                                                            File No. 000-52684

       Dear Mr. Weisberg:

              We have reviewed your filing and have the following comments. In
some of our
       comments, we may ask you to provide us with information so we may better
understand your
       disclosure.

              Please respond to these comments within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comments apply to your facts and circumstances, please tell us why in
your response.

            After reviewing your response and any amendment you may file in
response to these
       comments, we may have additional comments.

       Information Statement

       General

   1.                                                   Please be advised that
your registration statement will automatically become effective 60
                                                        calendar days after
filing. Upon effectiveness, you will become subject to the reporting
                                                        requirements of the
Securities Exchange Act of 1934, even if we have not cleared
                                                        comments. In the event
it appears that you will not be able to respond to all of our
                                                        comments by the 60th
day, you may wish to consider withdrawing your registration
                                                        statement and refiling
it. Please confirm your understanding.
       Cover Page

   2.                                                   We note your disclosure
on the cover page that "[t]here currently is no trading market for
                                                        [your] common stock."
Please reconcile with your disclosure on page 31 that your
                                                        "Common Stock is
qualified for quotation on the OTC Markets - OTCQB under the
 Alan Jay Weisberg
Progressive Care Inc.
March 9, 2022
Page 2
         symbol    RXMD    and has been quoted on the OTCQB since March 16,
2010."
Our Company, page 9

3.       Please revise this section to provide context for the disclosure in
this section so that the
         description of your business and operations is clear. For example,
please revise to clarify
         and quantify that your pharmacy operations generate the substantial
majority of your
         revenues. Please provide quantification for the periods covered by the
included financial
         statements. Please also explain your pharmacy operations in more
detail before discussing
         specifics of your pharmacy operations. For example, your discussion of
pharmacy ratings
         by PBMs is unclear as it appears before you describe your pharmacy
operations more
         generally.
4.       Please revise to clarify that your data management services are
relatively new and
         quantify the revenue contribution of these services. Please provide
quantification for the
         periods covered by the included financial statements.
5.       We note that you have a history of losses based upon your interim and
audited financial
         statements. Please revise one of the opening paragraphs to disclose
and quantify your
         history of losses and substantial near term liabilities and debt.
Executive Compensation, page 68

6.       Please revise this section to provide the required information for the
most recently
         completed fiscal year. Refer to Item 402(n) of Regulation S-K.
        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

       You may contact Amy Geddes at 202-551-3304 or Angela Lumley at
202-551-3398 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Donald Field at 202-551-3680 or Erin Jaskot at 202-551-3442 with any
other questions.



FirstName LastNameAlan Jay Weisberg                            Sincerely,
Comapany NameProgressive Care Inc.
                                                               Division of
Corporation Finance
March 9, 2022 Page 2                                           Office of Trade
& Services
FirstName LastName