| Eclipsys Corporation | ||||
| Three Ravinia Drive | ||||
| Atlanta, GA 30346 |
VIA EDGAR
April 28, 2009
Ms. Kathleen Collins
Accounting Branch Chief
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
| Re: | Eclipsys Corporation |
| Form 10-K for the Fiscal Year Ended December 31, 2008 |
| Filed February 24, 2009 |
| Form 8-K filed February 24, 2009 |
| File No. 0-24539 |
Dear Ms. Collins:
We acknowledge receipt of the letter from the staff (the “Staff”) of the United States Securities and Exchange Commission, dated April 21, 2009, relating to the above-referenced filings. We hereby respectfully request an extension of 10 business days so that we can devote the appropriate time and resources to consider the Staff’s comments and to complete our responses. We expect to deliver our responses to the comment letter on or before May 19, 2009.
If you have any questions or need additional information with respect to this request please do not hesitate to contact me at (404) 847-5980.
| Sincerely, |
| /s/ W. David Morgan III |
| Mr. W. David Morgan III |
| Interim Chief Financial Officer |
| cc: | Ms. Christine Davis, Assistant Chief Accountant |
| Ms. Kari Jin, Staff Accountant |
| Ms. Barbara Jacobs, Associate Director |
| Mr. Kevin Dougherty, Staff Attorney |
| Brian W. Copple, Esq. (Eclipsys) |
| Robert M. Saman, Esq. (Eclipsys) |