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