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SEC Company Response from Ontrak, Inc. (OTRK, OTRKP) (CIK 0001136174) (OTRKQ) — Sep 9, 2009

Ontrak, Inc. (OTRK, OTRKP) (CIK 0001136174)
Date: Sept. 9, 2009 · CIK: 0001136174 · Accession: 0001136174-09-000030

Offering / Registration Process Regulatory Compliance Financial Reporting

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File numbers found in text: 333-158407

Date
September 9, 2009
Author
/s/ Maurice Hebert
Form
CORRESP
Company
Ontrak, Inc. (OTRK, OTRKP) (CIK 0001136174)

Letter

VIA EDGAR Office of Beverages, Apparel and Health Care Services Re: Hythiam, Inc. Registration Statement on Form S-3, filed April 3, 2009 File No. 333-158407

Dear Mr. Reynolds:

Hythiam, Inc. (the "Company") hereby requests acceleration of the effective date of the above-referenced registration statement to 4:00 p.m. Eastern time on Friday, September 11, 2009.

In connection with the above request, 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; and 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 the federal securities laws of the United States.

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
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filename1.htm

    letter.htm

[HYTHIAM, INC. LETTERHEAD]

September 9, 2009

VIA EDGAR

U.S. Securities and Exchange Commission

Office of Beverages, Apparel and Health Care Services

Mail Stop 3561

Washington, DC 20549

Attn:  John Reynolds, Assistant Director

Re:

Hythiam, Inc.

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

File No. 333-158407

Dear Mr. Reynolds:

Hythiam, Inc. (the "Company") hereby requests acceleration of the effective date of the above-referenced registration statement to 4:00 p.m. Eastern time on Friday, September 11, 2009.

In connection with the above request, 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; and 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 the federal securities laws of the United States.

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.