-----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, JMPp+JZFq8yoIWL01A3Zh6R3AZlDOgLRHz1Xk5lfFZS1eQeI3yOZIGY2a2USMzgS p71T7MrvDkevmzEJInWFcA== 0001169232-07-003924.txt : 20071203 0001169232-07-003924.hdr.sgml : 20071203 20071016182511 ACCESSION NUMBER: 0001169232-07-003924 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20071016 FILER: COMPANY DATA: COMPANY CONFORMED NAME: QUALITY SYSTEMS INC CENTRAL INDEX KEY: 0000708818 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-COMPUTER INTEGRATED SYSTEMS DESIGN [7373] IRS NUMBER: 952888568 STATE OF INCORPORATION: CA FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 18191 VON KARMAN AVENUE CITY: IRVINE STATE: CA ZIP: 92612 BUSINESS PHONE: 7147317171 MAIL ADDRESS: STREET 1: 18191 VON KARMAN AVENUE STREET 2: SUITE 450 CITY: IRVINE STATE: CA ZIP: 92612 CORRESP 1 filename1.htm

 

October 16, 2007

 

VIA FACSIMILE AND EDGAR CORRESPONDENCE

Mr. Mark Kronforst

Accounting Branch Chief
Division of Corporation Finance

Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

 

 

Re:

Quality Systems, Inc.

File no. 001-12537

Form 10-K for the year ended March 31, 2007

Dear Mr. Kronforst:

 

On behalf of Quality Systems, Inc. (the “Company”), this letter responds to your comment letter dated September 17, 2007 concerning the filings with the Commission set forth above. In connection with our response dated September 27, 20007, we acknowledge that:

 

•

the company is responsible for the adequacy and accuracy of the disclosure in the filing;

•

staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and

•

the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under federal securities laws of the United States.

 

 

We welcome any further questions or comments that you may have.

 

/s/ Paul Holt

 

Paul Holt,

 

Chief Financial Officer

Quality Systems, Inc.

 

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