-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, ALgG0taGTpM25rTwfydJTUuOPFpA+eZXBEgiLYxf1ctLmXw9vJZoJrXAAwypvz8p HFFxENCiI81QQb2POHERoQ== 0000950144-06-005650.txt : 20061201 0000950144-06-005650.hdr.sgml : 20061201 20060605170955 ACCESSION NUMBER: 0000950144-06-005650 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20060605 FILER: COMPANY DATA: COMPANY CONFORMED NAME: EMDEON CORP CENTRAL INDEX KEY: 0001009575 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-COMPUTER PROCESSING & DATA PREPARATION [7374] IRS NUMBER: 943236644 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: RIVER DRIVE CENTER 2 STREET 2: 669 RIVER DR CITY: ELMWOOD PARK STATE: NJ ZIP: 07407 BUSINESS PHONE: 2017033400 MAIL ADDRESS: STREET 1: RIVER DRIVE CENTER 2 STREET 2: 669 RIVER DR CITY: ELMWOOD PARK STATE: NJ ZIP: 07407 FORMER COMPANY: FORMER CONFORMED NAME: WEBMD CORP /NEW/ DATE OF NAME CHANGE: 20001102 FORMER COMPANY: FORMER CONFORMED NAME: HEALTHEON CORP DATE OF NAME CHANGE: 19980729 FORMER COMPANY: FORMER CONFORMED NAME: HEALTHSCAPE CORP DATE OF NAME CHANGE: 19970404 CORRESP 1 filename1.htm EMDEON CORPORATION
 

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O’Melveny & Myers llp
         
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      OUR FILE NUMBER
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      WRITER’S DIRECT DIAL (310) 246-6824
 
        
 
      WRITER’S E-MAIL ADDRESS akeller@omm.com
June 5, 2006
VIA EDGAR
Mr. Patrick Gilmore
Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 4561
450 Fifth St., N.W.
Washington, D.C. 20549
     
Re:
  Emdeon Corporation
 
  Form 10-K for the Fiscal Year Ended December 31, 2005
 
  Filed March 16, 2006
 
  Forms 8-K filed February 23, 2006, February 28, 2006, April 18, 2006, May 2, 2006 and May 4, 2006
 
  File No. 000-24975
 
   
Dear Mr. Gilmore:
     As we discussed last Friday, Emdeon Corporation (the “Company”) has received the Staff’s comment letter dated May 26, 2006, which requested that the Company respond to the comments set forth therein within 10 business days. In order to allow the Company to respond properly to such comments, we are requesting that the Staff extend the due date of the Company’s response letter to June 28, 2006, which is 22 business days after the date of the Staff’s comment letter.
     In evaluating this request, we ask that the Staff take into consideration that senior management of the Company is, in addition to its regular responsibilities, currently focusing on preparing stand-alone audited financial statements for the Company’s Emdeon Business Services and Emdeon Practice Services segments in connection with its exploration of a potential disposition of these businesses (as originally disclosed by the Company in February 2006 on Form 8-K). Although the Company intends to respond to the Staff’s comments as quickly as possible, particularly because most of the Staff’s comments relate to accounting matters, the Company may need some or all of the additional requested time to respond properly to the comments.

 

 

O’Melveny & Myers llp
Mr. Patrick Gilmore, Securities and Exchange Commission, June 5, 2006 — Page 2
     Based on our conversation, I understand that the Commission Staff is agreeable to this extension. Please let me know if my understanding is incorrect.
     Thank you for your consideration in this matter. Should you have any questions regarding this request, please contact me at (310) 246-6824.
Sincerely,
/s/ Allison M. Keller
Allison M. Keller
cc:     Ms. Kathleen Collins, Accounting Branch Chief

 

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