 | SIDLEY AUSTINLLP ONE SOUTH DEARBORN STREET CHICAGO, IL 60603 (312) 853 7000 (312) 853 7036 FAX | BEIJING BRUSSELS CHICAGO DALLAS FRANKFURT GENEVA HONG KONG LONDON
FOUNDED 1866 | LOS ANGELES NEW YORK SAN FRANCISCO SHANGHAI SINGAPORE SYDNEY TOKYO WASHINGTON, D.C. |
December 22, 2009
VIA EDGAR SUBMISSION
Securities and Exchange Commission
Washington, D.C. 20549
Attention: Ms. Christine Davis
| Re: | Allscripts-Misys Healthcare Solutions, Inc. |
Form 10-K for the Fiscal Year Ended May 31, 2009
Filed July 30, 2009
Form 10-Q for the Fiscal Quarter Ended August 31, 2009
Filed October 13, 2009
Forms 8-K Filed July 20, 2009 and September 29, 2009
SEC File No. 000-32085
Dear Ms. Davis:
On behalf of Allscripts-Misys Healthcare Solutions, Inc. (the “Company”), and pursuant to your discussion with Mr. William J. Davis, the Company’s Chief Financial Officer, we are writing to confirm that the Company received your comment letter dated December 4, 2009 on December 22, 2009 and the Company has indicated that they will comply with the Staff of the Securities and Exchange Commission’s request that a response to such letter be provided by January 7, 2010, which is the 10th business day following the Company’s receipt of your letter.
If you have any questions regarding the foregoing, please feel free to contact me at (312) 853-2060.
| Very truly yours, |
/s/ Gary D. Gerstman |
| cc: | William J. Davis (Allscripts-Misys Healthcare Solutions, Inc.) |
Brian Vandenberg (Allscripts-Misys Healthcare Solutions, Inc.)
Sidley Austin LLP is a limited liability partnership practicing in affiliation with other Sidley Austin partnership