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July 28, 2010
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VIA EDGAR CORRESPONDENCE AND FAX
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| Dana Hartz | ||
| Staff Accountant | ||
| Division of Corporation Finance | ||
| Securities and Exchange Commission | ||
| 100 F Street N.E. | ||
| Washington, D.C. 20549 | ||
| Fax: (202) 772-9198 |
| Re: | Catalyst Health Solutions, Inc. Form 10-K for the fiscal year ended December 31, 2009 | |
| Filed February 25, 2010 | ||
| Proxy Statement on Schedule 14A | ||
| Filed April 23, 2010 | ||
| File No. 000-31014 |
Dear Ms. Hartz:
On behalf of Catalyst Health Solutions, Inc. (the “Company”), we are responding to your letter dated July 15, 2010 with respect to the above-referenced filings. Pursuant to my telephone conversation with you on July 28, 2010, the Company hereby confirms its expectation that, on or before August 13, 2010, it will provide the Staff of the Division of Corporation Finance with the Company’s response to the Staff’s comments.
If you have any questions or comments with regard to these responses or other matters, please call the undersigned at (202) 637-2277.
| Very truly yours, |
/s/ Scott C. Herlihy |
Scott C. Herlihy of LATHAM & WATKINS LLP |
| cc: | Hai V. Tran, Chief Financial Officer and Chief Accounting Officer Catalyst Health Solutions, Inc. |