Robert G. Schwartz, Jr.
I-many, Inc.
399 Thornall Street
Edison, NJ 08837
September 27, 2005
United States Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street
Mail Stop 4561
Washington, D.C. 20549-4561
Attention: Mr. Stephen Krikorian
| Re: | I-many, Inc. |
Form 10-K for the Fiscal Year Ended December 31, 2004
Form 10-Q for the Fiscal Quarter Ended March 31, 2005
Form 10-Q for the Fiscal Quarter Ended June 30, 2005
File No. 0-30883
Dear Mr. Krikorian:
On behalf of I-many, Inc. (the “Company”), and in furtherance of our oral request to Chris White of the staff of the Commission, I hereby request an extension of the deadline for the Company to respond to the comments provided by the staff in a letter dated September 16, 2005. With your permission, we would like to extend the deadline to October 21, 2005. The Company believes that the additional time is necessary to obtain and incorporate input from its independent auditor, its former independent auditor and its outside corporate counsel. Moreover, the Company’s key management personnel will be occupied at a customer user conference during the week of October 10, and the company’s corporate legal advisor will be unavailable from October 8 until October 18, 2005. For these reasons, we ask for a new deadline of October 21, 2005.
Please call me at (207) 228-2298 if you would like further information regarding the foregoing.
| Very truly yours, |
/s/ Robert G. Schwartz, Jr. |
| Robert G. Schwartz, Jr. |
| Vice President and General Counsel |
| cc: | Jeffrey A. Stein, Esq. |
