October 16, 2009
VIA EDGAR
Mr. Larry Spirgel
Assistant Director
US Securities and Exchange Commission
Division of Corporate Finance
Washington, DC 20549
Re: | eDiets.com, Inc. | |
Form 10-K for the fiscal year Ended December 31, 2008 | ||
Filed March 19, 2009 | ||
Forms 10-Q for fiscal quarter Ended June 30, 2009 | ||
Filed August 13, 2009 | ||
File No. 0-30559 |
Dear Mr. Spirgel:
This letter confirms that eDiets.com, Inc. (the “Company”) will respond to the comments set forth in your letter dated October 16, 2009 with respect to the Company’s Annual Report on Form 10-K for the year ended December 31, 2008 and the Company’s Form 10-Q for the fiscal quarter ended June 30, 2009 by the close of business on Friday, October 30, 2009.
Please contact me at 954-703-6347 or Tom Hoyer, Chief Financial Officer, at 954-703-6374 if you have any questions.
Sincerely, |
/s/ Kevin McGrath |
Kevin McGrath |
Chief Executive Officer |