EXHIBIT 10.1

AMENDMENT TO
SETTLEMENT AGREEMENT
 
 
 
This is an agreement between New York Health Care, Inc. and Emerald Asset
Management, Inc. and Yitz Grossman (the Parties), relating to the March 6, 2006
settlement agreement between the Parties; wherein Emerald Asset and Grossman
have, heretofore, agreed to not demand the cash portion of said settlement
agreement, until such time as New York Health Care (or any future entity of New
York Health Care) receives any additional monies from any source.

/s/ Dennis O’Donnell                    04/17/06
New York Health Care, Inc.                  Date

/s/ Yitz Grossman                      04/17/06
Individually
and                                                                    Date
on behalf of Emerald Asset
Management, Inc.

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