SEC Company Response from Ontrak, Inc. (OTRK, OTRKP) (CIK 0001136174) (OTRKQ) — Mar 4, 2009

Ontrak, Inc. (OTRK, OTRKP) (CIK 0001136174)
Date: March 4, 2009 · CIK: 0001136174 · Accession: 0001136174-09-000005

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AI Filing Summary & Sentiment

File numbers found in text: 001-31932

Referenced dates: February 20, 2009

Date

December 31, 2007

Author

Hebert

Form

CORRESP

Company

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

Letter

VIA EDGAR Filed May 1, 2008 Form 10-Q for Quarter Ended September 30, 2008 Filed November 10, 2008 File No. 001-31932

Re:

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 February 20, 2009, relating to the Staff’s comments on our Form 10-K for Fiscal Year Ended December 31, 2007, and Form 10-Q for Quarter Ended September 30, 2008. As discussed with Nasreen Mohammad, 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 review such responses with our independent accountants and outside counsel, in light of our workload associated with year-end reporting activities. We will provide a response on or before March 20, 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

Show Raw Text

CORRESP
1
filename1.htm

    letter.htm

    March 4,
2009

    VIA
EDGAR

    John
Reynolds, Assistant Director

    U.S.
Securities and Exchange Commission

    Mail Stop
3561

    Washington,
DC 20549

                    Re:

                    Hythiam,
      Inc.

                    Supplemental
      Response

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

                    Filed
      May 1, 2008

                    Form
      10-Q for Quarter Ended September 30, 2008

                    Filed
      November 10, 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 February
20, 2009, relating to the Staff’s comments on our Form 10-K for Fiscal Year
Ended December 31, 2007, and Form 10-Q for Quarter Ended September 30,
2008.  As discussed with Nasreen Mohammad, 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 review such
responses with our independent accountants and outside counsel, in light of our
workload associated with year-end reporting activities. We will provide a
response on or before March 20, 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