SEC Comment Letter for Ontrak, Inc. (OTRK, OTRKP) (CIK 0001136174) (OTRKQ) — May 11, 2009

Ontrak, Inc. (OTRK, OTRKP) (CIK 0001136174)
Date: May 11, 2009 · CIK: 0001136174 · Accession: 0000000000-09-025181

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AI Filing Summary & Sentiment

File numbers found in text: 001-31932

Date

May 11, 2009

Author

Not clearly detected

Form

UPLOAD

Company

Ontrak, Inc. (OTRK, OTRKP) (CIK 0001136174)

Letter

Mail Stop 3561 May 11, 2009 Terren S. Peizer President and Chief Executive Officer Hythiam, Inc. 11150 Santa Monica Blvd, Suite 1500 Los Angeles, CA 90025 Re: Hythiam, Inc. Form 10-K for Fiscal Year Ended December 31, 2007 Filed March 17, 2008 Form 10-K for Fiscal Year Ended December 31, 2008 Filed March 31, 2009 File No. 001-31932 Dear Mr. Peizer: We have completed our review of your Forms 10-K and related filings and have no further comments at this time.

Sincerely,
Brian K. Bhandari Branch Chief Office of Beverages, Apparel, and Health Care Services

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Mail Stop 3561        May 11, 2009
Terren S. Peizer President and Chief Executive Officer Hythiam, Inc. 11150 Santa Monica Blvd, Suite 1500 Los Angeles, CA 90025
 Re:       Hythiam, Inc.
  Form 10-K for Fiscal Year Ended December 31, 2007
   Filed March 17, 2008    Form 10-K for Fiscal Year Ended December 31, 2008    Filed March 31, 2009    File No. 001-31932
 Dear Mr. Peizer:   We have completed our review of your Forms 10-K and related filings and have
no further comments at this time.

Sincerely,
   Brian K. Bhandari Branch Chief Office of Beverages, Apparel, and Health Care Services

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