October 25, 2007
Via EDGAR
Ms. Christine Adams
Staff Accountant
US Securities and Exchange Commission
Division of Corporate Finance
100 F St. NE
Washington, DC 20549
Re: | eDiets.com, Inc. |
Form 10-K for the Fiscal Year Ended December 31, 2006
Filed March 29, 2007
Forms 10-Q for Fiscal Quarter Ended June 30, 2007
File No. 0-30559
Dear Ms. Adams:
This letter confirms our discussion that eDiets will respond to comments of the Staff of the Securities and Exchange Commission as set forth in the Commission’s letter dated October 18, 2007 to Robert T. Hamilton, Chief Financial Officer of eDiets.com, Inc. with respect to the Company’s Annual Report on Form 10-K for the year ended December 31, 2006 and the Company’s Form 10-Q for the fiscal quarter ended June 30, 2007 by the close of business on November 5, 2007.
Please contact me at 954-703-6374 or James Epstein, General Counsel at 954-703-6375 if you have any questions.
Regards,
/s/ Robert T. Hamilton |
Robert T. Hamilton |
Chief Financial Officer |
eDiets.com, Inc. |