Kaye Scholer LLP
1999 Avenue of the Stars, Suite 1700
Los Angeles, California 90067-6048
310 788-1000
Fax 310 788-1200
www.kayescholer.com
June 14, 2010
John Reynolds
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: | Hythiam, Inc. |
Registration Statement on Form S-1 | |
Filed on April 19, 2010 | |
File No. 333-166289 |
Dear Mr. Reynolds:
Reference is made to the Registration Statement on Form S-1 (the “Registration Statement”) filed by Hythiam, Inc. (the “Company”) on April 19, 2010. The Company has authorized us to respond to the comments raised by the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) in recent correspondence and telephone conversations.
As previously discussed, there is submitted herewith in electronic format for filing with the Commission, Amendment No. 3 to the Registration Statement which modifies the agent’s compensation and files the remaining exhibits.
In addition to the above changes, the Registration Statement includes some additional minor revisions.
A marked copy of the amended Registration Statement is being provided to you for ease of review.
We hope that this letter is responsive to your comments and resolves all open issues. If you have any questions or require further information, please feel free to call me.
Sincerely,
Glenn D. Smith, Esq.
KAYE SCHOLER LLP
GDS:rb
Enclosure