-----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, ITi3SvJ7r/f7p/r3QltQYcEQthxULb/Q6RAGPJCycV/UAk4qN7f+X7N6yKjqzYHz 5abyn/gUGavNXGAfGZbxmQ== 0001193125-09-090343.txt : 20091109 0001193125-09-090343.hdr.sgml : 20091109 20090428172519 ACCESSION NUMBER: 0001193125-09-090343 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20090428 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ECLIPSYS CORP CENTRAL INDEX KEY: 0001034088 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-COMPUTER INTEGRATED SYSTEMS DESIGN [7373] IRS NUMBER: 650632092 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: THREE RAVINIA DRIVE CITY: ATLANTA STATE: GA ZIP: 30346 BUSINESS PHONE: 404-847-5000 MAIL ADDRESS: STREET 1: THREE RAVINIA DRIVE CITY: ATLANTA STATE: GA ZIP: 30346 CORRESP 1 filename1.htm Letter to the SEC Staff

LOGO

 

    Eclipsys Corporation
    Three Ravinia Drive
    Atlanta, GA 30346

VIA EDGAR

April 28, 2009

Ms. Kathleen Collins

Accounting Branch Chief

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549

 

Re: Eclipsys Corporation
  Form 10-K for the Fiscal Year Ended December 31, 2008
  Filed February 24, 2009
  Form 8-K filed February 24, 2009
  File No. 0-24539

Dear Ms. Collins:

We acknowledge receipt of the letter from the staff (the “Staff”) of the United States Securities and Exchange Commission, dated April 21, 2009, relating to the above-referenced filings. We hereby respectfully request an extension of 10 business days so that we can devote the appropriate time and resources to consider the Staff’s comments and to complete our responses. We expect to deliver our responses to the comment letter on or before May 19, 2009.

If you have any questions or need additional information with respect to this request please do not hesitate to contact me at (404) 847-5980.

 

Sincerely,
/s/ W. David Morgan III
Mr. W. David Morgan III
Interim Chief Financial Officer

 

cc: Ms. Christine Davis, Assistant Chief Accountant
  Ms. Kari Jin, Staff Accountant
  Ms. Barbara Jacobs, Associate Director
  Mr. Kevin Dougherty, Staff Attorney
  Brian W. Copple, Esq. (Eclipsys)
  Robert M. Saman, Esq. (Eclipsys)
GRAPHIC 2 g39550g69s50.jpg GRAPHIC begin 644 g39550g69s50.jpg M_]C_X``02D9)1@`!`0$`8`!@``#_VP!#``H'!P@'!@H("`@+"@H+#A@0#@T- M#AT5%A$8(Q\E)"(?(B$F*S7J#A(6&AXB)BI*3E)66EYB9FJ*CI*6FIZBIJK*SM+6VM[BYNL+#Q,7& MQ\C)RM+3U-76U]C9VN'BX^3EYN?HZ>KQ\O/T]?;W^/GZ_\0`'P$``P$!`0$! M`0$!`0````````$"`P0%!@<("0H+_\0`M1$``@$"!`0#!`<%!`0``0)W``$" M`Q$$!2$Q!A)!40=A<1,B,H$(%$*1H;'!"2,S4O`58G+1"A8D-.$E\1<8&1HF M)R@I*C4V-S@Y.D-$149'2$E*4U155E=865IC9&5F9VAI:G-T=79W>'EZ@H.$ MA8:'B(F*DI.4E9:7F)F:HJ.DI::GJ*FJLK.TM;:WN+FZPL/$Q<;'R,G*TM/4 MU=;7V-G:XN/DY>;GZ.GJ\O/T]?;W^/GZ_]H`#`,!``(1`Q$`/P#V,,K9VD'' M7%+4,ULDW.61QT=#AA542ZC:S+')&+J)FP)$^5A]16$ZKIOWEIW6OW]2U'FV M98LIO.@))Y1V0_@:L5GZ?);)=7,$5P9'9RY4C`'KCUK0HP\^>FKO7;OL%16D M-=TB1I)'5$49+,<`?C67_P`)5X?\WRO[9L]^<8\X?SKS+XA>)I]5UF;3H92M ME:/LV*>)''4GUYX'TKG]&T._UZ]^R:?#YC@99B<*@]2>U>U3P*<.>I*QY=3& MM3Y(*Y]`Q2QSQB2*19$/1D8$'\13J\WTSP'XJT$B?3-:MDDZM#\VQ_8@C!_* MNOTC6YYY5L-8LS8:ACA''X'FO3?AA8QVWA4704>9=RLS-W(4[0/T/YUY[K,NH>& M?%.HP6=S)`/.9MH/RNKWBW.5!=M#R,*HJL^^IV%17-K#=PF*=`ZY!'JI'0@]C[U"=1AC_P"/A);? MWD0X_P"^AD?K2_VIIY7=]OML>OG+_C7D6DM4>I=$T(=$"2/O8=&[L/4^]25@ M+KL&I>);6STN47,<"2-=2Q'*(",*N[H23_*M^G*+C:X1DI;!7G/Q-M3IB6VH M6-U=02W$S+*$N'VMQG.,X'X5Z-7`?%O_`)!%A_U\'_T&M\(_WT488K^$V6?# M/AFVU3PY97UU?ZFTT\>YRMZX&'KK0_%\$EO=7MUI]Q;R*XGE+B)Q M@C)]^WXUG^%_%L5AX8L;9M(U:8Q1X,D-J61N3T.>:W/!VL3ZY97U[-O53>NL M4;C!C0!<*?UK2K[6+FWL13]G)12W-J\NX+"SEN[F01PPJ6=CV%>?V>LZ[X]U M66WL;B32]*A_UCQ?ZP@]!GU/H.![U>^*UW)#X>M[9"0MQ`O#PCVS6LMP_>6:X M=G/OG-8K:!<^%_%FES6-]=-IEU-Y+P/*6",5.`?4'M]*[R@@'J`:PC7FKW=T MS9T8/969EZ]I%OJEBYE>>.2*-C&\,S(5./8\].]>;?#^WE\0:Q/%J-[>2PPP M[P@N74$Y`YP?K7K%U_QZ3?\`7-OY5Y?\)?\`D-WW_7L/_0A710D_83\K&%=+ MVT/.YZH`%4`=`,"H[FWCN[>2WF#&.0;6VL5./J.14M%<%SM/'-7@N+7QZ-%@ MU&]6U>XB0+]I03T^E<]\7?^0CIW_7%_YBNY;6]/T/P]:W M-_KG.?L:;CN[D0C#VLU+96.4\"^,M1N=6.AZR_G2'<( MY6'S!EZJ?7H>:Z;QGKTOA[P])=VX!N)&$4189"L>_P"`!KA_`&C7NI^)V\03 M0M%:H[R!F&`[MG@>N,]:[OQ=H)\1:!+91L%G5A)"6Z;AV/U!(J:ZI1Q"[:7* MHNI*@^_0Q?#GA33]8T2WU/6GFU&ZNT\QGEF;"9[``\8JSH.AW?A[Q7/;PRW, MVE7%MOC\QBPB<,/ER>_)_#Z5Q&A>+M7\&3-I>H6C20(W,$GRO'ZE3Z?I7J6B M:]8>(+$7=A+N4'#HW#1GT(HQ"JT[WUB_N_X`4'2G:VDE]YS7CKP[*--N-7TN MZO(;F,^9+&EP^UU[D#/!'7CWJ#X77D-Y971EEFDOXFP[23,VY#R,`G`Y!%=X MRJZE6`96&"#W%>1KN\`?$'!R+&4]?6%C_P"RG^5%&3K4I4NJU7^054J56-3I ML_\`,ZWX@JLEK9VUJTXU2ZE$5J(IF3`R"Q(!P1]?6MG0?#T.B0@FYN;JY9`L MDLTS,&/?`)P.:S/#J'7M(?`UM!IDE MYX>%Q9WT"[U6&5_WN.HQGKZ5S'B;1]6\'>(WUO3-PMI)"Z2J,A-W5''I_GK7 M4^&/B-9:S+'9W\8L[Q^%.WOU'>J/_"#C_H)R_\`?'_UZZJBN!5IQ5DSM=*+ MU84445D:!1110!YK\5M$.ZWUN%.,"&?';^Z?YC\JQ?AQKRZ3K_V2=]MO?`1D MD\*X^Z?U(_&O7+^QM]2L)K*Z3?#.A5A_7ZUX/KVB77A[5I+&X!^4[HI!P)%[ M,/\`/6O7PLXUJ3HR_K_ACRL3!TJJK1/H"J\VGV-PVZ>RMY3ZO$K?S%OYUV=>;4A*E+E9Z,)QJ1YD1PP0V\?EP0I$ MG]U%"C\A3\C=MSSC.*6LZ2\4>)(+('YFM))&'L'4#^M0DY%MI&C7`?%O_D$6 M'_7P?_0:[^N+\4>%O$'BCRHIKO3H(('9D5%O*8899FN9V)];GMX]5U6Q^PQS*\L%O&R[P#G'/6JE&+F MWS*S8HRDH)%_.ME+R6CB8`#DKC#?H<_A69\*=7BDTZXTAW`F MB@5QFJ_#R)]1&IZ#>MI=V&W`*,IGV]/IT]J=*K"5)TIZ= MF*I3DJBJPU[H[.J>IZI;:1;)/-X8Q'+;:1=, M./.$KIGW(Q5>#PQK.HZ]:ZMX@U&"1;1M\-I;(=BMVY/O_*LE3BG>4E8T=235 MHK4ZBZ_X])O^N;?RKR[X2_\`(B:U#J]Q;I+./S%99'N`Q M*Y_N@?CUKC=#\`^(?#]]]LL-6LED*%&#QLRL/0_E6U!P5&<7*S9C64G5C)+1 M'HE06MY;7J.]M,LJQR-&Q7H&4X(KG[FR\;W$#Q)J>E0EAC?'"X8?3.<5HZ/I M,^A^&X=/MFADNHD)WR9V,Y.23WQDUSN$5'?4Z%-M[:'G6O\`_)7(O^OJW_DM M>MUYY>^`?$%]KYUN34K!+GS5D`5'V@KC`_2N[L?MWV8?VA]G\_)S]GW;,=NO M-;XF491ARN]E8PP\91E*ZW=SS7XN_P#(1T[_`*XO_,5Z!96%E=:=82W%I!-( MEN@5Y(PQ4;1T)KE?$W@K7?$]\EQ<7MA"L2E(T17/&<\Y[UT^A6VLV=LEKJ-C]TEV;EH9,9'./3IT%ATSE6D%A?36,UM!'L1X@XDX MZ9SQ6S-$D\$D,@RDBE6'L1@UE4M[1O=&D+\B1!8WEMJVF0W<.)+>YC#`,,Y! M[$?I7F'Q(\,6>BS6^HZ<@@CN'*O$O`5AR"OI]*Z32?#WBCPL7M]*NK._L&8L ML-R61D^A&<5)=^%=6\37\$_B.XMHK2W.4L[3)W'ON8UU47&C4YE+W?ZZ'-5B MZM/E_KJ=%H,\UUH&GW%QDRR6Z,Y/XK9HJHR<7S1W)E%25 MF?/VK:/J7AW4?(NXVAE0[HY4)PV.C*:ZW0OBE=VD:P:Q;F[5>!/&0)/Q'0_I M7I6HZ99:M:FUO[9)XC_"PZ'U!['Z5PFI_"6%Y"^EZB8E/_+.==P'_`A_A7J+ M$T:T>6LM3SGAZM&5Z+T+]Q\5="C@+P07=*-^MCN M3L5]U[_SS@_[[/\`A1NO?^><'_?9_P`*L45'LW_,_P"OD/F\BONO?^><'_?9 M_P`*-U[_`,\X/^^S_A5BN?\`%^O7_AW3TO;2RBN(E.)FDDV[,X`P.IR35PHR MG)14G?Y$RJ**YFC8W7O_`#S@_P"^S_A1NO?^><'_`'V?\*Y6Z\8ZKIFCVM[J M>G6UM+>7")$AE)`C*Y+D]L>E;X\2Z*VE_P!J#48OL>_9YIR!N],=\E2TGN[_\\X/^^S_`(53O/$VB:?>K97>HPQ7#8PASQGIGT_&EU'Q M+HNDW*VU_J,4$S`$(V20/4XZ?C4K#U'U?]?(KVL%V+>Z]_YYP?\`?9_PHW7O M_/.#_OL_X53O_$VB:7-Y-[J4,,FP/M.22IZ'BEM/$>C7YN/LNI02BV7?,0W" M+ZYZ8H^KU+7N[?UY![6%[:%O=>_\\X/^^S_A1NO?^><'_?9_PJG8^)]$U+SO MLFHPR>0F^3.5VK_>YQQ[T_3/$&DZS))'IU]'>WO0Z$UNW_7R! M58/:Q9W7O_/.#_OL_P"%&Z]_YYP?]]G_``K&\1>(KK3=0LM*TRTCN;^\RRB5 M]J(H[G\C^5,T;Q='<>'SJFMHFF;)C$=V0&/&"H//_P"JJ^JU.52N_P`"?;0Y MN4W-U[_SS@_[[/\`A1NO?^><'_?9_P`*I_\`"3:)_9J:E_:,(M'D\L2DD#=Z M>QJ*#Q?X>N9XH(=5@>29_+C49R6].G_ZZ7U>IY_U\A^UAY&CNO?^><'_`'V? M\*-U[_SS@_[[/^%46\5:$E]]A;4X1<^;Y/EY.0^<8_.B[\4Z'8WWV&YU*&.X MR`4.3M)Z`D<#\:/J]3S_`*^0>UAY%[=>_P#/.#_OL_X4;KW_`)YP?]]G_"J5 M]XHT/3+I[6]U*&&9,;D;.1GI4EQXATBU>X2>_BC:V17F!S\BMC!_'(_.E["? M=_U\A^UAY&@N[:-P&<+YK(A(11W)[#G]*ZVBKISY)*78B<.>+B<5XL@N9_$FGB M*REFMM.M)9_EB+*7VD*OH3D#BN>GTN\L="\-Q36U]'$CR7,[V\):1)"F`M>K44H8AQFY6W'* M@I14;['EOB*TOK75KFUM].NYQ;:4EG;O%"67G`9L_0L*UY=,EM_$OA:S>RF> MULK7#2)%N42$8Y/;!`/XUW=%4\2[)6_JUA+#J[=SS6RBN+G7M1M+O0)+J6^U M(-(9XV6.*%Q(LAB.Q8$S\V[IV6O4Z*: MQ33NE_7](3PR:LV>6Z[IE_?7^LM%I\Y$\\%E;GR2<1K]YAQT^4<^]%YI=^-' M\27$&GSK]HN8[>-5B(;R4/W@.X.!7J5%"Q;22M_6G^0/#)MN_P#6O^9YE!IJ M#1]5OY=.UBYAEB2SC9]JRM$,?,J;>`,#UK<\`VM[&MY)=1,\";8K2YGM_*FD MC'8]]HXQFNQHJ)XARBXVW*A049)WV//O$%QJ&G^/9M033;JY9;'RK$Q0EU,A M'4^P):DUZ36%F\.7.KV4L[6XDGG%O"7'F_P*0/P_6O0J*:Q%K>[MH#H7OKN> M8P:+J%O8>'[*XL9FSIIQM]3U[5(%FTZYMEN-3W7 M$26FR)54_>9L99N3R>/SKOO!H`\'Z6`,?Z.M;55/%.,W9;:$PPZ<%J>6:AI= M_JE_?2-I]Q_Q,-6CB#-"?EA3/S=.`,TX5VXREV7YV_R%*BE)1[O_/_`#.R (HHHKSSN/_]D_ ` end
-----END PRIVACY-ENHANCED MESSAGE-----