March 4, 2009
VIA EDGAR
John Reynolds, Assistant Director
U.S. Securities and Exchange Commission
Mail Stop 3561
Washington, DC 20549
| Re: | Hythiam, Inc. |
| | Supplemental Response |
| | Form 10-K for Fiscal Year Ended December 31, 2007 |
| | Filed May 1, 2008 |
| | Form 10-Q for Quarter Ended September 30, 2008 |
| | Filed November 10, 2008 |
| | File No. 001-31932 |
Dear Mr. Reynolds:
Reference is made to the letter received by Hythiam, Inc. from Mr. Reynolds, Assistant Director of the Securities and Exchange Commission (the “Staff”), dated February 20, 2009, relating to the Staff’s comments on our Form 10-K for Fiscal Year Ended December 31, 2007, and Form 10-Q for Quarter Ended September 30, 2008. As discussed with Nasreen Mohammad, Assistant Chief Accountant, Hythiam, Inc. (the "Registrant") hereby requests an additional 10 business days to respond to such comments in order to provide sufficient time to review such responses with our independent accountants and outside counsel, in light of our workload associated with year-end reporting activities. We will provide a response on or before March 20, 2009.
If the Staff has any questions or comments regarding the foregoing or requires additional information, please contact the undersigned at (310) 444-4338.
Very truly yours,
/s/ Maurice Hebert
Maurice Hebert
Chief Financial Officer
cc: John C. Kirkland, Esq.
