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Magellan Health Services, Inc.

55 Nod Road

Avon, Connecticut 06001

 

August 5, 2009

 

VIA EDGAR Correspondence

 

Laura Crotty

Mail Stop 4720

Divisions of Corporation Finance

U.S. Securities and Exchange Commission

100 F St., NE

Washington, DC 20549

 

Re:

Magellan Health Services Inc.

Form 10-K for the Year Ended December 31, 2008

Filed February 27, 2009

Definitive Proxy Statement for May 19, 2009 Annual Meeting

Filed April 8, 2009

File No. 001-06639

 

 

Dear Ms. Crotty:

 

We received the Staff's comment letter dated July 21, 2009 (the “July 21 Letter”), with respect to our Annual Report on Form 10-K for the year ended December 31, 2008, and the Definitive Proxy Statement for the May 19, 2009 Annual Meeting of Stockholders. We are providing this letter to memorialize your conversation on August 4, 2009, with our outside counsel, Adé Heyliger (Weil, Gotshal & Manges LLP), confirming that we will respond to the July 21 Letter as soon as practicable, but in no event later than August 11, 2009. If you have any questions regarding the foregoing, please call me at 860-507-1906 or Adé Heyliger at 202-682-7095.

 

Very truly yours,

 

/s/ Daniel N. Gregoire

 

Daniel N. Gregoire

General Counsel

 

cc:

Jeffrey P. Riedler (Division of Corporation Finance)

 

Adé Heyliger (Weil, Gotshal & Manges LLP)