-----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, ByFb4nXzpwFqoUv5Q5nbKJwiCz896nmg7yDPff+z8UA8GM9gu4DnkhfyQ3wigh95 4srIWcy2G58qe9OYdWN2Gw== 0001104659-10-000921.txt : 20100503 0001104659-10-000921.hdr.sgml : 20100503 20100108172230 ACCESSION NUMBER: 0001104659-10-000921 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20100108 FILER: COMPANY DATA: COMPANY CONFORMED NAME: HANGER ORTHOPEDIC GROUP INC CENTRAL INDEX KEY: 0000722723 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-SPECIALTY OUTPATIENT FACILITIES, NEC [8093] IRS NUMBER: 840904275 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: TWO BETHESDA METRO CENTER STREET 2: SUITE 1300 CITY: BETHESDA STATE: MD ZIP: 20814 BUSINESS PHONE: 3019860701 MAIL ADDRESS: STREET 1: TWO BETHESDA METRO CENTER STREET 2: SUITE 1300 CITY: BETHESDA STATE: MD ZIP: 20814 FORMER COMPANY: FORMER CONFORMED NAME: SEQUEL CORP DATE OF NAME CHANGE: 19890814 FORMER COMPANY: FORMER CONFORMED NAME: CELLTECH COMMUNICATIONS INC DATE OF NAME CHANGE: 19860304 CORRESP 1 filename1.htm

Thomas E. Hartman	Phone 301· 280 · 5040
Vice President and General Counsel
Two Bethesda Metro Center	Fax 301· 986 · 9509
Suite 1200
Bethesda, MD 20814

January 8, 2010

VIA EDGAR

United States Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549

Attention: Jim B. Rosenberg

Senior Assistant Chief Accountant

Re: Comment Letter dated December 14, 2009

Ladies and Gentlemen:

Please be advised, per my call to Ms. Kei Nakada earlier today, that we anticipate responding to the comment letter not later than Friday, January 29th, 2010.

Please call me at (301) 280-5040 with any questions you may have with respect to the foregoing or if I can otherwise be of assistance.

	Sincerely,


	Thomas E. Hartman
	Vice President & General Counsel

A Family of Companies

Established in 1861

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