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SEC Company Response from TIVITY HEALTH, INC. (CIK 0000704415) — Mar 24, 2005

TIVITY HEALTH, INC. (CIK 0000704415)
Date: March 24, 2005 · CIK: 0000704415 · Accession: 0000704415-05-000047

AI Filing Summary & Sentiment

Referenced dates: March 16, 2005

Date
March 24, 2005
Author
/s/ Mary A. Chaput
Form
CORRESP
Company
TIVITY HEALTH, INC. (CIK 0000704415)

Letter

VIA EDGAR and FACSIMILE 202-942-9533 Ms Ibolya Ignat United States Securities and Exchange Commission 850 Fifth Street, N.W. Washington, DC 20549 Form 10-K for the fiscal year ended August 31, 2004 File No. 0-19364

RE: American Healthways, Inc.

Dear Ms Ignat:

We are in receipt of a letter dated March 16, 2005 from Jim B. Rosenberg, Senior Assistant Chief Accountant. We will be forwarding a response to the comments in Mr. Rosenberg’s letter by April 5, 2005. If you have any questions or comments, please do not hesitate to contact me at 615-665-1122 or by FAX at 615-665-7739.

Sincerely yours,
/s/ Mary A. Chaput

Show Raw Text
CORRESP
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filename1.htm

March 24, 2005

VIA EDGAR and FACSIMILE
202-942-9533

Ms Ibolya Ignat
United States Securities
and Exchange Commission
850 Fifth Street, N.W.
Washington, DC 20549

RE:
American Healthways, Inc.

Form 10-K for the fiscal year ended August 31, 2004
File No. 0-19364

Dear Ms Ignat:

We are in receipt of a letter dated
March 16, 2005 from Jim B. Rosenberg, Senior Assistant Chief Accountant. We will be
forwarding a response to the comments in Mr. Rosenberg’s letter by April 5, 2005. If
you have any questions or comments, please do not hesitate to contact me at 615-665-1122
or by FAX at 615-665-7739.

Sincerely yours,

/s/ Mary A. Chaput

Mary A. Chaput
Executive Vice President
and Chief Financial Officer

cc:
Ben R. Leedle, Jr.

James H. Cheek, III
Cynthia Y. Reisz