SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 8-K

CURRENT REPORT

PURSUANT TO SECTION 13 OR 15(D) OF THE

SECURITIES EXCHANGE ACT OF 1934

DATE OF REPORT (DATE OF EARLIEST EVENT REPORTED): ~~August 19~~December 5, ~~2005~~2006

COMPREHENSIVE HEALTHCARE SOLUTIONS, INC.

(EXACT NAME OF REGISTRANT AS SPECIFIED IN CHARTER)

DELAWARE	0-26715	58-0962699
(STATE OR OTHER JURISDICTION OF INCORPORATION OR ORGANIZATION)	(COMMISSION FILE NO.)	(IRS EMPLOYEE IDENTIFICATION NO.)

45 LUDLOW STREET, SUITE 602

YONKERS, NEW YORK 10705

(ADDRESS OF PRINCIPAL EXECUTIVE OFFICES)

(914) 375-7591

(ISSUER TELEPHONE NUMBER)

FORWARD LOOKING STATEMENTS

This Form 8-K and other reports filed by Registrant from time to time with the Securities and Exchange Commission (collectively the “Filings”) contain or may contain forward looking statements and information that are based upon beliefs of, and information currently available to, Registrant’s management as well as estimates and assumptions made by Registrant’s management. When used in the filings the words “anticipate”, “believe”, “estimate”, “expect”, “future”, “intend”, “plan” or the negative of these terms and similar expressions as they relate to Registrant or Registrant’s management identify forward looking statements. Such statements reflect the current view of Registrant with respect to future events and are subject to risks, uncertainties, assumptions and other factors relating to Registrant’s industry, Registrant’s operations and results of operations and any businesses that may be acquired by Registrant. Should one or more of these risks or uncertainties materialize, or should the underlying assumptions prove incorrect, actual results may differ significantly from those anticipated, believed, estimated, expected, intended or planned.

Although Registrant believes that the expectations reflected in the forward looking statements are reasonable, Registrant cannot guarantee future results, levels of activity, performance or achievements. Except as required by applicable law, including the securities laws of the United States, Registrant does not intend to update any of the forward-looking statements to conform these statements to actual results.

ITEM 1 2.01 ~~ENTRY~~Completion ~~INTO~~of AAcquisition ~~MATERAL~~or ~~DEFINITIVE~~Disposition ~~AGREEMENT~~of Assets

On December ~~August 19~~5, ~~2005~~2006, the Company entered into ~~a entered into~~ an agreement with aComprehensive Associates, ~~private~~LLC ~~investment group (~~“~~Agreement~~Associates”) ~~under~~whereby ~~which~~certain assets of the Company ~~has~~were transferred ~~received $235~~to Associates. These assets include,~~000~~ but are not limited to, all of the Company’s right, title, and interest, in, to, and under a Marketing Affiliation Agreement with Alliance Heathcard, Inc. As consideration for the assignment ~~issuance~~ of ~~two~~assets, ~~separate~~Associates ~~convertible~~agrees ~~debentures~~to ~~which~~cancel ~~are~~a ~~convertible~~$27,400 atloan ~~$.35~~issued ~~per~~June 16, 2006, ~~share~~and the Company’s obligation to reimburse Associates for legal fees related to that loan in the maximum amount of $20,188.75, In addition Associates has agreed to cancel other portion of penalties, interest and fees to have the total ~~Company~~consideration ~~entered~~equal ~~into~~$75,000,000, ~~agreement~~as towell ~~issue~~as ~~warrants~~assuming any liabilities which were ~~could~~generated ~~raise~~as ana ~~additional~~part of the Marketing Affiliation Agreement. In further consideration for the Transfer, Associates has extended the repayment period for the $2235,~~665,~~000 ~~when~~loan issued August 19, 2005 until May 5, 2007. Although this agreement has been executed by the ~~warrants~~parties, ~~are~~all ~~exercised~~conditions have not been met at this time since Alliance Healthcard, Inc. ~~The~~has ~~following~~not ~~sets~~consented ~~forth~~to the ~~exercise~~assignment. At ~~price~~such ~~for~~time as Alliance consents to the ~~warrants:~~assignment, this transaction will be consummated.

1.On January ~~500~~3,~~000~~ ~~warrants~~2007, atthe ~~$.35~~Company ~~for~~entered ~~$175,000;~~into 2.an ~~500,000~~agreement ~~warrants~~to atconvey ~~$.40~~the ~~for~~Company’s interest ~~$200~~in Accutone,~~000;~~ 3Inc. 2(“Accutone”),~~000,000~~ ~~warrants~~to atLarry $A.50 Brand (“Brand”) in consideration for the cancellation of a $1218,~~000~~500 loan issued by Brand on June 6,~~000;~~ 2006 4and accrued interest on the loan. ~~1,000,000~~Accutone ~~warrants~~is ata $Pennsylvania corporation in the business of selling hearing aid products.60 ~~for~~The ~~$600,000;~~Company owns all of the issued and 5outstanding shares of stock of Accutone. 1Accutone has been minimally profitable in its operations within the last five years,~~000~~ its balance sheet does not reflect a positive liquidation value,~~000~~ ~~warrants~~and atthe ~~$.70~~shares of stock of Accutone have no realizable value for ~~$700~~the Corporation,~~000~~ as there is no viable market for its stock in light of its history. Brand has been active in the business of hearing aid manufacturing and marketing and was a participant in the creation of Accutone, and desires to take ownership of the business.

~~SECTION~~On January 83, 2007, Accutone entered into an agreement with John Treglia.~~01 OTHER~~ ~~EVENTS~~Pursuant to that agreement, Mr. Treglia has agreed to take title to the stock of Interstate Hearing Aid, Inc. (“Interstate”), Accutone’s wholly-owned subsidiary, from Accutone upon the conveyance of the Accutone stock to Brand as set forth above. Interstate is a Pennsylvania corporation, which is insolvent, and which owes, among other obligations, in excess of $350,000 of which $200,000 to $250,000 represents federal and state withholding taxes for the years 2001 through 2006.

OnTo date we ~~August~~have ~~12,~~not ~~2005,~~been ~~the~~able ~~Company~~to ~~and~~raise ~~Baruch~~additional ~~Moskowitz~~funds ~~agreed~~through either debt or equity offerings. Without this additional cash we have been unable to ~~deem~~pursue our plan of operations and we no longer believe that ~~certain~~we ~~Stock~~will ~~Purchase~~be ~~Agreement~~able ~~between~~to raise the necessary ~~Company~~funds ~~and~~to Mrcontinue to pursue our business operations. ~~Moskowitz~~ asSince ~~null~~we ~~and~~have not been ~~void~~able ~~since~~to raise funds, have entered into the ~~Agreement~~above ~~was~~transaction ~~not~~and ~~executed~~we have ceased bythe ~~Mr. Moskowitz~~pursuit of our business plan and noare ~~consideration~~actively ~~was~~seek ~~paid~~out ~~pursuant~~and investigating possible business opportunities with the intent to acquire or merge with one or more business ventures. We are currently in discussions with and are in the ~~terms~~process of doing the ~~Agreement.~~appropriate Mrdue diligence with approximately four entities. ~~Moskowitz~~ ~~agreed~~We tobelieve ~~cancel~~that ~~and~~based ~~return~~upon our initial review at least one of these entities should have the ability to ~~treasury~~enhance the ~~1,800,000~~overall ~~shares~~financial condition of the Company’s ~~common~~in ~~stock~~both ~~issued~~the near and ~~held~~long interm ~~escrow~~as inwell ~~accordance~~as ~~with~~add shareholder ~~the Agreement~~value.

ITEM 9.01 FINANCIAL STATEMENT AND EXHIBITS.

(a)	Financial Statements of Business Acquired.

Not applicable.

(b)	Pro Forma Financial Information.

Not applicable.

(c)	Exhibits.
	10.1 Agreement between the Company and Comprehensive Associates, LLC
	10.2 Agreement between the Company and Larry Brand
	10.3 Agreement between Accutone, Inc and John Treglia

~~99.1 Press Release dated August 23, 2005~~SIGNATURES

~~SIGNATURES~~Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this Report to be signed on its behalf by the undersigned hereunto duly authorized.

~~Pursuant~~Comprehensive Healthcare ~~to the requirements of the Securities Exchange Act of 1934~~Solutions, ~~the Registrant has duly caused this Report to be signed on its behalf by the undersigned hereunto duly authorized~~Inc.

~~Comprehensive~~By: /s/ ~~Healthcare~~John ~~Solutions, Inc.~~Treglia

~~By: /s/ John Treglia~~JOHN TREGLIA

~~JOHN~~CHIEF EXECUTIVE ~~TREGLIA~~OFFICER

~~CHIEF~~Dated:February 2, ~~EXECUTIVE OFFICER~~2007

Dated: August 23, 2005

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