-----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, MX55Hfn4E0w3socGW0sMIagFFrXLwrcJl/Xoff9ytHLCBXv8J/fJbQvfEqdjFIXj bhrkf9lprMTaEZhFuFvCDA== 0000950144-08-002817.txt : 20080728 0000950144-08-002817.hdr.sgml : 20080728 20080414152734 ACCESSION NUMBER: 0000950144-08-002817 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20080414 FILER: COMPANY DATA: COMPANY CONFORMED NAME: HLTH 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: EMDEON CORP DATE OF NAME CHANGE: 20051018 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 CORRESP 1 filename1.htm HLTH CORPORATION
 

(HLTH LOGO)
April 14, 2008
VIA EDGAR
Mr. Patrick Gilmore
U.S. Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 4561
100 F Street, NE
Washington, D.C. 20549
         
Re:
  HLTH Corporation    
 
  Form 10-K for Fiscal Year Ended December 31, 2007
 
  Filed February 29, 2008    
 
  File No. 000-24975    
 
     
Dear Mr. Gilmore:
     HLTH Corporation (the “Company”) has received the Commission Staff’s comment letter, dated March 31, 2008, on the above-referenced filing, which requested that the Company respond to the comments in that letter within ten business days.
     Senior management of the Company is, in addition to regular quarter-end work relating to the financial statements for the first quarter of 2008, currently in the process of preparing stand-alone audited financial statements for the Company’s Porex and ViPS segments in connection with the disposition of these businesses (as previously disclosed by the Company). In order to allow the Company to respond properly to the Staff’s comments (including review of the response by the Audit Committee of the Company’s Board of Directors), we are requesting that the Staff extend the due date of the Company’s response letter to Friday, May 2, 2008.
     Based on our conversation on Friday, April 11, 2008, 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. If you have any questions regarding this request, please contact me at (858) 759-6008.
         
  Respectfully submitted,


HLTH Corporation
 		  
  By:   /s/ Lewis H. Leicher    
    Lewis H. Leicher   
    Senior Vice President   
 

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