CORRESP 1 filename1.htm accelletter101711_healthdir.htm


Health Directory, Inc.
6312 Seven Corners Center, # 303
Falls Church, VA 22044

October 17, 2011
 
U.S. Securities & Exchange Commission
Office of Small Business
100 F Street, NE
Washington, D.C. 20549
 
Re:
Health Directory, Inc.
 
File No. 333-174581
            
Dear Sir/Madam:
 
Request is hereby made for the acceleration of the effective date of our Registration Statement on Form S-1, File No. 333-174581, to 4:00 P.M. Eastern Daylight Time on October 19, 2011, or as soon as practicable thereafter.
 
We are also aware that:
 
                  Should the Commission or the staff, acting pursuant to a delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
 
                  The action of the Commission or the staff, acting pursuant to a delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing;
 
                  The Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
 
Very truly yours,

HEALTH DIRECTORY, INC.

/s/ Humaira Haider
HUMAIRA HAIDER
PRESIDENT AND CHIEF EXECUTIVE OFFICER