CONMED HEALTHCARE MANAGEMENT, INC.

May 30, 2007

VIA FACSIMILE AND EDGAR

Jeffrey Reidler, Esq.

Assistant Director

Division of Corporate Finance

United States Securities and Exchange Commission

100 F Street N.E.

Washington, D.C. 20549

Re:	Conmed Healthcare Management, Inc. (the “Registrant”)
	Registration Statement on Form SB-2
	File No. 333-141830
	(the “Registration Statement”)

Dear Mr. Reidler:

Pursuant to Rule 461 under the Securities Act of 1933, the Registrant hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 9:30 a.m. on Friday, June 1, 2007 or as soon as practicable thereafter.

Please note that we acknowledge the following:

1.Should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

2.The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

3.The Registrant may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

If you have any questions or comments, please feel free to contact me at your earliest convenience.

Very truly yours,

/s/ Richard Turner

Richard Turner

Chief Executive Officer

Conmed Healthcare Management, Inc.