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 0001377149

 2023-01-01
 2023-12-31

 0001377149

 2023-06-30

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 2024-03-29

 --12-31FY2023

 UNITED STATES

 SECURITIES AND EXCHANGE COMMISSION

 Washington, D.C. 20549

 FORM 10-K/A

 (Amendment No. 1)

 ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

 For the fiscal year ended: December 31, 2023

 TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

 For the transition period from________ to ___________

 Commission File No.: 000-54090

 CAREVIEW COMMUNICATIONS, INC.

 (Exact name of registrant as specified in its charter)

 Nevada

 95-4659068

 (State or other jurisdiction of incorporation or organization)

 (I.R.S. Employer Identification No.)

 405 State Highway 121, Suite B-240, Lewisville, TX 75067

 (Address of principal executive offices)

 Registrant's telephone number, including area code: ( 972) 943-6050

 Securities registered pursuant to Section 12(b) of the Exchange Act: None

 Title of Each Class

 Trading Symbol

 Name of Each Exchange on Which Registered

 Common Stock, $0.001 par value per share

 CRVW

 OTC Markets

 Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes No

 Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Exchange Act. Yes No

 Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.

 Yes No

 Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files).

 Yes No

 Indicate by check mark if disclosure of delinquent filers pursuant to Item 405 of Regulation S K (§229.405 of this chapter) is not contained herein, and will not be contained, to the best of the registrant's knowledge, in definitive proxy or information statements incorporated by reference in Part III of this Form 10-K or any amendment to this Form 10-K.

 Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer", "smaller reporting company," and "emerging growth company" in Rule 12b-2 of the Exchange Act.

 Large accelerated filer

 Accelerated filer

 Non-accelerated filer

 Smaller reporting company

 Emerging growth company

 If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 31(a) of the Exchange Act.

 Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act).

 Yes No

 Indicate by check mark whether the registrant has filed a report on and attestation to its management's assessment of the effectiveness of its internal control over financial reporting under Section 404(b) of the Sarbanes-Oxley Act by the registered public accounting firm that prepared or issued its audit report.

 If securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of the registrant included in the filing reflect the correction of an error to previously issued financial statements.

 Indicate by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive-based compensation received by any of the registrant's executive officers during the relevant recovery period pursuant to § 240.10D-1(b).

 The aggregate market value of the common stock held by non-affiliates of the registrant at June 30, 2023 (the last business day of the registrant's most recently completed second fiscal quarter) was approximately $ 35,032,845. For purposes of this computation, all officers, directors, and 10% beneficial owners of the registrant are deemed to be affiliates. Such determination should not be deemed to be an admission that such officers, directors, or 10% beneficial owners are, in fact, affiliates of the registrant.

 As of March 29, 2024, the registrant had 583,880,748 outstanding shares of common stock, $0.001 par value, which is its only class of common stock.

 Rosenberg Rich Baker Berman P.A., Somerset, New Jersey, PCAOB ID#0 89

 EXPLANATORY NOTE

 When CareView Communications, Inc. (the "Company") filed its Annual Report on Form 10K for year ended December 31, 2023, it erred by not including the signed version of the auditors' report. This Annual Report on Form 10-K/A (Amendment No. 1) is being filed solely for the purpose of providing the signed auditor's report.

 ITEM 15. Exhibits and Financial Statement Schedules.

 10.01

 03/27/24

 Auditor's Report*

 _______________________

 *Filed herewith.

 SIGNATURES

 Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the Company has duly caused this Report to be signed on its behalf by the undersigned, thereunto duly authorized.

 DATE: July 11, 2024

 CAREVIEW COMMUNICATIONS, INC.

 By:

 /s/ Steven G. Johnson

 Steven G. Johnson

 Chief Executive Officer

 Principal Executive Officer

 By:

 /s/ Jason T. Thompson

 Jason T. Thompson

 Principal Financial Officer

 Chief Accounting Officer