-----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, Csyecc3wQFnwMCl/N4ifsSOln/M5jtaofjR4z5sOh0u6mX+uiGl6s8twKBOHs+0F vooKayLqvsYieJGiVckZZw== 0000950123-09-016913.txt : 20091026 0000950123-09-016913.hdr.sgml : 20091026 20090624211629 ACCESSION NUMBER: 0000950123-09-016913 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20090624 FILER: COMPANY DATA: COMPANY CONFORMED NAME: HYTHIAM INC CENTRAL INDEX KEY: 0001136174 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-MISC HEALTH & ALLIED SERVICES, NEC [8090] IRS NUMBER: 880464853 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 11150 SANTA MONICA BOULEVARD STREET 2: SUITE 1500 CITY: LOS ANGELES STATE: CA ZIP: 90025 BUSINESS PHONE: 310 444 4300 MAIL ADDRESS: STREET 1: 11150 SANTA MONICA BOULEVARD STREET 2: SUITE 1500 CITY: LOS ANGELES STATE: CA ZIP: 90025 FORMER COMPANY: FORMER CONFORMED NAME: ALASKA FREIGHTWAYS INC DATE OF NAME CHANGE: 20010305 CORRESP 1 filename1.htm corresp
[LUCE FORWARD HAMILTON & SCRIPPS LLP LETTERHEAD]
June 24, 2009
BY EDGAR
United States Securities and Exchange Commission
Office of Beverages, Apparel, and Health Care Services
Mail Stop 3561
Washington, D.C. 20549
Attn: John Williams, Assistant Director
Re:       Hythiam, Inc.
Registration Statement on Form S-3, filed April 3, 2009
File No. 333-158407
 
Dear Mr. Williams:
Further to our letter of June 18, 2009, regarding the above-referenced Registration Statement on Form S-3 filed on behalf of our client Hythiam, Inc., a Delaware corporation (the “Company”), the Company will, if necessary, comply with the transaction requirement of General instruction I.B.6(c) of Form S-3, which requires that the Company have at least one class of common equity securities listed and registered on a national securities exchange.
***
Please feel free to contact me by telephone at 213.892.4907, fax at 213.452.8035, or email at jkirkland@luce.com should you have any comments or questions regarding the above.
Very truly yours,
/s/ John C. Kirkland
John C. Kirkland
of
LUCE, FORWARD, HAMILTON & SCRIPPS llp
JCK/lu
cc:    Mr. Maurice Hebert

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