SEC Company Response from Ontrak, Inc. (OTRK, OTRKP) (CIK 0001136174) (OTRKQ) — Jun 18, 2009

Ontrak, Inc. (OTRK, OTRKP) (CIK 0001136174)
Date: June 18, 2009 · CIK: 0001136174 · Accession: 0001136174-09-000021

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AI Filing Summary & Sentiment

File numbers found in text: 333-158407

Date

June 18, 2009

Author

Hebert

Form

CORRESP

Company

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

Letter

United States Securities and Exchange Commission Office of Beverages, Apparel, and Health Care Services Re: Hythiam, Inc. Registration Statement on Form S-3, filed April 3, File No. 333-158407

Dear Mr. Williams:

With regard to the above-referenced registration statement filed by Hythiam, Inc., a Delaware corporation (the "Company"), with the U.S. Securities and Exchange Commission (the “Commission”), the Company hereby acknowledges that:

●

should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

●

the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing;

●

the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under federal securities laws of the United States.

Very
truly yours,
/s/ Maurice
Hebert

Show Raw Text

CORRESP
1
filename1.htm

    hyt_letter.htm

        [HYTHIAM,
INC. LETTERHEAD]

      June 18,
2009

      BY
EDGAR

      United
States Securities and Exchange Commission

      Office of
Beverages, Apparel, and Health Care Services

      Mail Stop
3561

      Washington,
D.C. 20549

      Attn:  John
Williams, Assistant Director

                  Re:

                  Hythiam,
      Inc.

                  Registration
      Statement on Form S-3, filed April 3,
2009

                  File
      No. 333-158407

      Dear Mr.
Williams:

      With
regard to the above-referenced registration statement filed by Hythiam, Inc., a
Delaware corporation (the "Company"), with the U.S. Securities and Exchange
Commission (the “Commission”), the Company hereby acknowledges
that:

                ●

                should
      the Commission or the staff, acting pursuant to delegated authority,
      declare the filing effective, it does not foreclose the Commission from
      taking any action with respect to the
filing;

                ●

                the
      action of the Commission or the staff, acting pursuant to delegated
      authority, in declaring the filing effective, does not relieve the Company
      from its full responsibility for the adequacy and accuracy of the
      disclosure in the filing;

                ●

                the
      Company may not assert staff comments and the declaration of effectiveness
      as a defense in any proceeding initiated by the Commission or any person
      under federal securities laws of the United
  States.

      Very
truly yours,

      /s/  Maurice
Hebert

      Maurice
Hebert

      Chief
Financial Officer

      cc:  John
C. Kirkland

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