July 9, 2008

Mr. Stephen G. Krikorian

Accounting Branch Chief

Division of Corporate Finance

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Dear Mr. Krikorian,

This letter is in response to your letter dated July 3, 2008 regarding PDI, Inc. and certain of its recent filings.

Due to the second quarter close and an ongoing accounting software implementation, we will respond to the comments addressed in your above referenced letter by August 15, 2008.  If you have any questions regarding this response, please do not hesitate to contact me.

Sincerely,

/s/ James G. Farrell

James G. Farrell

Vice President and Chief Financial Officer

PDI, Inc.