September
15, 2026
VIA
EDGAR
U.S.
Securities and Exchange Commission
Division
of Corporation Finance
Office
of Technology
100
F Street, N.E.
Washington,
D.C. 20549
| Attention: |
Nudrat
Salik, Li Xiao and Katherine Bagley |
| |
|
| Re: |
First
Choice Healthcare Solutions, Inc. |
| |
Application
for Withdrawal of Registration Statement on Form S-1 (File No. 333-279357) |
Ladies
and Gentlemen:
Reference
is made to the Registration Statement on Form S-1 initially filed with the U.S. Securities and Exchange Commission (the “Commission”)
by First Choice Healthcare Solutions, Inc. (the “Registrant”) on December 23, 2025 (File No. 333-279357)
(the “Registration Statement”). Pursuant to Rule 477 promulgated under the Securities Act of 1933, as amended
(the “Securities Act”), the Registrant hereby applies for the withdrawal of the Registration Statement, together
with all exhibits thereto, effective as of the date of this application or as soon as practicable thereafter.
The
Registrant has determined not to proceed with the proposed initial public offering of the securities contemplated by the Registration
Statement at this time. Because the proposed offering will not occur, the Registrant believes that the withdrawal of the Registration
Statement is consistent with the public interest and the protection of investors, as contemplated by Rule 477(a) under the Securities
Act. The Registration Statement has not been declared effective by the Commission, and the Registrant confirms that it has not sold any
securities pursuant to the Registration Statement.
The
Registrant acknowledges that no refund will be made for fees paid to the Commission in connection with the filing of the Registration
Statement. The Registrant, however, requests that, in accordance with Rule 457(p) promulgated under the Securities Act, all fees paid
to the Commission in connection with the filing of the Registration Statement be credited for future use.
It
is the Registrant’s understanding that this application for withdrawal of the Registration Statement will be deemed granted as
of the date that it is filed with the Commission unless, within fifteen calendar days after such date, the Registrant receives notice
from the Commission that this application will not be granted.
Should
you have any questions regarding the foregoing application for withdrawal of the Registration Statement or if withdrawal will not be
granted, please contact Arthur Marcus, Esq, of Sichenzia Ross Ference Carmel LLP at (212) 930-9700.
Sincerely,
First
Choice Healthcare Solutions, Inc.
| /s/
Lance Friedman |
|
| Lance Friedman |
|
| Chief Executive Officer |
|
| cc: Arthur Marcus, Esq. |
|
