SEC CORRESPONDENCE LETTER

-----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, QLIZzPL5wrYtOb4olFEu4oFoEvcR5JkEi7WYYVmsy5Quja7PlcHkavdtEy5T9Iad bUA2t7RXUhX8mTo1+Xf0vg== 0000950144-08-003586.txt : 20080728 0000950144-08-003586.hdr.sgml : 20080728 20080505163044 ACCESSION NUMBER: 0000950144-08-003586 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20080505 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 SEC CORRESPONDENCE LETTER

May 5, 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:

Reference is made to the letter, dated April 14, 2008, from HLTH Corporation (the “Company”) to you. In that letter, the Company had indicated it expected to be able to respond to the Commission Staff’s comment letter, dated March 31, 2008, on the above-referenced filing, by May 2, 2008. However, in order to allow the Company to respond properly to the Staff’s comments, we are requesting an additional two week extension.

As we discussed on Friday, May 2, 2008, April was an unusually busy month for the members of the Company’s management involved in financial reporting. In addition to quarter-end work relating to the financial statements and Form 10-Q for the first quarter of 2008, management has been 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 addition, during April, we prepared Part III of our Form 10-K (filed on April 29) and have been working on matters relating to the pending merger of the Company with its publicly traded WebMD Health Corp. subsidiary, including preparation of a proxy statement/prospectus to be filed with the Commission.

Based on our conversation on Friday, May 2, 2008, I understand that the Commission Staff is agreeable to the additional two week 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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