Correspondence

-----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, WU+S2S3ZcIccO/BiTv3ZuG3+dg5Zy9U4150s3nWjhKFwO4MOjAhyzisKqreH8Fcl 5HjWIP3fVjtoYmEFj7c4SQ== 0001193125-08-023170.txt : 20080418 0001193125-08-023170.hdr.sgml : 20080418 20080207180549 ACCESSION NUMBER: 0001193125-08-023170 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20080207 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ADAM INC CENTRAL INDEX KEY: 0000863650 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-PREPACKAGED SOFTWARE [7372] IRS NUMBER: 581878070 STATE OF INCORPORATION: GA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1600 RIVEREDGE PARKWAY STREET 2: STE 800 CITY: ATLANTA STATE: GA ZIP: 30328 BUSINESS PHONE: 7709800888 MAIL ADDRESS: STREET 1: 1600 RIVEREDGE PKWY STREET 2: STE 800 CITY: ATLANTA STATE: GA ZIP: 30328 FORMER COMPANY: FORMER CONFORMED NAME: A D A M SOFTWARE INC DATE OF NAME CHANGE: 19950919 CORRESP 1 filename1.htm Correspondence

February 7, 2008

By EDGAR

Ms. Kathleen Collins

Accounting Branch Chief

Securities and Exchange Commission

Division of Corporate Finance

100 F Street, N.E. – Mail Stop 4561

Washington, D.C. 20549


Re:		A.D.A.M., Inc.
		Form 10-K for the Fiscal Year Ended December 31, 2006
		Filed on March 27, 2007
		Forms 8-K filed on May 9, August 7, and November 6, 2007
		File No. 000-26962

Dear Ms. Collins:

On behalf of A.D.A.M., Inc. (the “Company”), I acknowledge receipt of your second comment letter dated January 18, 2008 (the “Comment Letter”) with respect to the Company’s Form 10-K for the fiscal year ended December 31, 2006 and its current reports on Form 8-K filed on May 9, 2007, August 7, 2007 and November 6, 2007.

The Company is working to prepare the responses to the Comment Letter and to furnish the requested supplemental information to the Staff. Per my voicemail message to Melissa Feider of the Staff, in light of the schedules of the Company’s financial reporting team, the Company will be delayed in furnishing its response to the Comment Letter. In order to thoroughly review the issue raised in the Comment Letter and to provide a full and complete response we will require additional time. Accordingly, the Company expects that it will file the response and furnish all information by February 21, 2008.

Very truly yours,

/s/ Mark Adams

Mark Adams

Chief Financial Officer

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