SEC Company Response from Ontrak, Inc. (OTRK, OTRKP) (CIK 0001136174) (OTRKQ) — Jan 7, 2009

Ontrak, Inc. (OTRK, OTRKP) (CIK 0001136174)
Date: Jan. 7, 2009 · CIK: 0001136174 · Accession: 0001136174-09-000001

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AI Filing Summary & Sentiment

File numbers found in text: 001-31932

Referenced dates: December 22, 2008

Date

December 31, 2007

Author

Hebert

Form

CORRESP

Company

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

Letter

VIA EDGAR Forms 10-Q for Fiscal Quarters Ended March 31, 2008, June 30, 2008 and September 30, 2008 Registration Statement on Form S-3 Filed on August 15, 2008; amended September 19, 2008 File No. 001-31932

Re: Hythiam, Inc.

Dear Mr. Reynolds:

Reference is made to the letter received by Hythiam, Inc. from Mr. Reynolds, Assistant Director of the Securities and Exchange Commission (the “Staff”), dated December 22, 2008, relating to the Staff’s comments on our Form 10-K for Fiscal Year Ended December 31, 2007, Definitive Revised Proxy Statement on Schedule 14A filed June 3, 2008, Forms 10-Q for Fiscal Quarters Ended March 31, 2008, June 30, 2008 and September 30, 2008 and Registration Statement on Form S-3 filed on August 15, 2008 and amended September 19, 2008. As discussed with Bill Kearns, Assistant Chief Accountant, Hythiam, Inc. (the "Registrant") hereby requests an additional 10 business days to respond to such comments in order to provide sufficient time to and review such responses with our independent accountants and outside counsel. We will provide a response on or before January 21, 2009.

If the Staff has any questions or comments regarding the foregoing or requires additional information, please contact the undersigned at (310) 444-4338.

Very
truly yours,
/s/ Maurice
Hebert

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CORRESP
1
filename1.htm

    letter.htm

    January
7, 2009

    VIA
EDGAR

    John
Reynolds, Assistant Director

    U.S.
Securities and Exchange Commission

    Mail Stop
3561

    Washington,
DC 20549

        Re:           Hythiam,
Inc.

        Form 10-K for Fiscal Year Ended
December 31, 2007

        Filed March 17, 2008

        Definitive Revised Proxy Statement on
Schedule 14A

        Filed June 3, 2008

        Forms 10-Q for Fiscal Quarters Ended
March 31, 2008, June 30, 2008 and September 30, 2008

        Registration Statement on Form
S-3

        Filed on August 15, 2008; amended
September 19, 2008

        File No.
001-31932

    Dear Mr.
Reynolds:

    Reference
is made to the letter received by Hythiam, Inc. from Mr. Reynolds, Assistant
Director of the Securities and Exchange Commission (the “Staff”), dated December
22, 2008, relating to the Staff’s comments on our Form 10-K for Fiscal Year
Ended December 31, 2007, Definitive Revised Proxy Statement on Schedule 14A
filed June 3, 2008, Forms 10-Q for Fiscal Quarters Ended March 31, 2008, June
30, 2008 and September 30, 2008 and Registration Statement on Form S-3 filed on
August 15, 2008 and amended September 19, 2008. As discussed with Bill
Kearns, Assistant Chief Accountant, Hythiam, Inc. (the "Registrant") hereby
requests an additional 10 business days to respond to such comments in order to
provide sufficient time to and review such responses with our independent
accountants and outside counsel. We will provide a response on or before January
21, 2009.

    If the
Staff has any questions or comments regarding the foregoing or requires
additional information, please contact the undersigned at (310)
444-4338.

      Very
truly yours,

      /s/ Maurice
Hebert

      Maurice
Hebert

      Chief
Financial Officer

    cc:  John
C. Kirkland, Esq.

SecProbe.io