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