SEC Company Response from Ontrak, Inc. (OTRK, OTRKP) (CIK 0001136174) (OTRKQ) — Sep 25, 2008

Ontrak, Inc. (OTRK, OTRKP) (CIK 0001136174)
Date: Sept. 25, 2008 · CIK: 0001136174 · Accession: 0001140361-08-021898

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AI Filing Summary & Sentiment

File numbers found in text: 333-153053

Date

August 15, 2008

Author

/s/ Chuck Timpe

Form

CORRESP

Company

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

Letter

VIA EDGAR Hythiam, Inc. Registration Statement on Form S-3 Filed on August 15, 2008; amended September 19, 2008 File No. 333-153053

Dear Mr. Reynolds:

Hythiam, Inc. (the "Registrant") hereby requests acceleration of the effective date of the above-referenced registration statement to 4:00 p.m., EDT, September 26, 2008.

In connection with the above request, the Registrant 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 Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

the Registrant 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) 444-4320.

Very
truly yours,
/s/ Chuck Timpe

Show Raw Text

CORRESP
1
filename1.htm

    formcorresp.htm

      Hythiam,
Inc.

      11150
Santa Monica Boulevard

      Suite
1500

      Los
Angeles, California 90025

      September
25, 2008

      VIA
EDGAR

      John
Reynolds, Assistant Director

      U.S.
Securities and Exchange Commission

      Mail Stop
3561

      Washington,
DC 20549

                Re:

                Hythiam,
      Inc.

      Registration
Statement on Form S-3

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

      File No.
333-153053

      Dear Mr.
Reynolds:

      Hythiam,
Inc. (the "Registrant") hereby requests acceleration of the effective date of
the above-referenced registration statement to 4:00 p.m., EDT, September 26,
2008.

      In
connection with the above request, the Registrant hereby acknowledges
that:

                1.

                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;

                2.

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

                3.

                the
      Registrant 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)
444-4320.

                Very
      truly yours,

                /s/ Chuck Timpe

                Chuck
      Timpe

                Chief
      Financial Officer

      cc:  John
C. Kirkland, Esq.

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