-----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, HwjXj4x4QAcJxYAVKtpBFNDz6kuTskVUxcviN/24ef8DLXNueCJq8KtWSdUORBRY 7RAMeDvY1pRAvz6DbPu+kw== 0001136174-09-000030.txt : 20091026 0001136174-09-000030.hdr.sgml : 20091026 20090909152631 ACCESSION NUMBER: 0001136174-09-000030 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20090909 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 letter.htm
[HYTHIAM, INC. LETTERHEAD]



September 9, 2009

VIA EDGAR



U.S. Securities and Exchange Commission
Office of Beverages, Apparel and Health Care Services
Mail Stop 3561
Washington, DC 20549
Attn:  John Reynolds, Assistant Director

Re:
Hythiam, Inc.
  
 
Registration Statement on Form S-3, filed April 3, 2009
  
 
File No. 333-158407
  

Dear Mr. Reynolds:

Hythiam, Inc. (the "Company") hereby requests acceleration of the effective date of the above-referenced registration statement to 4:00 p.m. Eastern time on Friday, September 11, 2009.

In connection with the above request, the Company hereby acknowledges that:  should 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 adequacy and accuracy 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.

If the staff has any questions or comments regarding the foregoing or requires additional information, please contact the undersigned at (310) 444-4338.

Very truly yours,

/s/ Maurice Hebert
Maurice Hebert
Chief Financial Officer

cc:  John C. Kirkland, Esq.
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