CORRESP 3 filename3.htm corresp2
[BioScrip, Inc. Letterhead]
July 8, 2010
VIA FACSIMILE AND EDGAR
Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 3561
100 F Street, NE
Washington, DC 20549
Attention: Jeffrey Riedler
  Re:   BioScrip, Inc.
Registration Statement on Form S-4 (File No. 333-167669), as amended by
Amendment No. 1 to Registration Statement on
Form S-4 (the “Registration Statement”)
Dear Mr. Riedler:
     Pursuant to Rule 461 under the Securities Act of 1933, as amended, BioScrip, Inc. (the “Company”), both on its own behalf and on behalf of its subsidiaries listed as Registrant Guarantors in the Registration Statement hereby requests acceleration of the effective date of the Registration Statement to 9:00 a.m., Washington, D.C. time, on Tuesday, July 13, 2010, or as soon thereafter as practicable.
     In addition, the Company acknowledges that:
    should the Securities and Exchange Commission (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 Company from its full responsibility for the accuracy and adequacy of the disclosure in the filing; and
 
    the Company 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.

 


 

Securities and Exchange Commission
July 8, 2010
Page 2
         
  Sincerely,

BIOSCRIP, INC.
 
 
  By:   /s/ Barry A. Posner  
    Barry A. Posner   
    Executive Vice President, Secretary
and General Counsel
 
 
 
cc:   Scot Foley
Securities and Exchange Commission
 
  E. William Bates, II
King & Spalding LLP
 
    Adam M. Freiman
King & Spalding LLP