SEC Comment Letter for Ontrak, Inc. (OTRK, OTRKP) (CIK 0001136174) (OTRKQ) — Oct 17, 2007
Ontrak, Inc. (OTRK, OTRKP) (CIK 0001136174)
Date: Oct. 17, 2007 · CIK: 0001136174 · Accession: 0000000000-07-050617
AI Filing Summary & Sentiment
File numbers found in text: 001-31932
Letter
Via Facsimile and U.S. Mail Mail Stop 6010 October 17, 2007 Terren S. Peizer Chief Executive Officer Hythiam, Inc. 11150 Santa Monica Boulevard, Suite 1500 Los Angeles, California 90025
Re: Hythiam, Inc. Form 10-K for Fiscal Year Ended December 31, 2006 - Filed March 15, 2007 Form 10-Q for the Period Ended March 31, 2007 - Filed May 9, 2007 File No. 001-31932
Dear Mr. Peizer:
We have completed our review of your Form 10-K and have no further comments at this time.
S i n c e r e l y ,
J i m A t k i n s o n A c c o u n t i n g B r a n c h C h i e f
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Via Facsimile and U.S. Mail
Mail Stop 6010
October 17, 2007
Terren S. Peizer
Chief Executive Officer
Hythiam, Inc.
11150 Santa Monica Boulevard, Suite 1500
Los Angeles, California 90025
Re: Hythiam, Inc.
Form 10-K for Fiscal Year Ended December 31, 2006 - Filed March 15, 2007
Form 10-Q for the Period Ended March 31, 2007 - Filed May 9, 2007
File No. 001-31932
Dear Mr. Peizer:
We have completed our review of your Form 10-K and have no further comments
at this time.
S i n c e r e l y ,
J i m A t k i n s o n
A c c o u n t i n g B r a n c h C h i e f