The United American Healthcare Corporation (Nasdaq: UAHC) is a tiny micro-cap company that is involved in management, consulting and financial services for the healthcare industry in the United States. Up until last year, the company was contracted by two customers To provide healthcare services. Unfortunately, the Provider of these contracts (the State of Tennessee) has Renegotiate with other entities To provide these services, leaving UAHC with no customers and no revenue as of the end of December 2009. Since the cancellation of these contracts last year, management have been engaging in exploring “strategic alternatives” or to elaborate in their own words. “During this review, all feasible options are being considered, including Pursuing a joint venture or other strategic partnership, completing a strategic acquisition or merger, or liquidating our assets.Further, it is important to note that the exploration of strategic alternatives includes all industries that satisfy the three primary objectives, not Solely the healthcare industry. “From the most recent 10Q. Reading between the lines, I do not think it would be unreasonable to conclude management that have too much confidence in their ability to continue in the healthcare industry. If logical consequence was to follow, the company would be liquidated, with the remaining assets being distributed to shareholders. Unfortunately for shareholders however, management appear reluctant to follow this path (which is natural self-preservation, given they would lose their jobs, sizeable salaries and benefits).Judging from a recent 13D filing from Strategic Turnaround Equity Partners (9 owners of common stock of UAHC and on the Board of Directors), it would seem that management not only are reluctant to liquidate, but hostile to the idea of shareholders taking control of the company. “Dear Gentlemen: As you are aware, Strategic Turnaround Equity Partners, LP (Cayman) and its affiliates ( “STEP”), own approximately 9 of the common shares of American United Healthcare Corporation. As you know, November 6, 2009 will be the one year anniversary of the Company’s last Annual Shareholders Meeting. Since the filing of our Preliminary Proxy on September 11, 2009 it is our strong belief that management and Certain members of the Board of Directors including the Chairman and the Chairman of the Governance Committee have taken steps to intentionally delay the setting of a date for the 2009 Annual Shareholders Meeting.Furthermore, later that same day the Company issued a press release announcing the release of its year end results. The Company also announced that: “It would not host an investor conference call for the fourth quarter and full year results in an effort to reduce costs and conserve resources.” This was the first time in 10 years that management did not hold a quarterly or year-end investor call. We believe that this is nothing but a ruse and smoke screen to avoid accountability to shareholders. Management and the Board are well aware of shareholder Dissatisfaction from various 13D filings and past investor calls. It is obvious that management does not want to answer shareholders’ questions to explain a loss from operations for the Fiscal Year Ending June 30, 2009 of 8.7 million compared to a loss from operations of 1.9 million in the previous fiscal year. We believe with such significant losses that management has a greater obligation to hold an investor call .