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)