[Letterhead of Sonnenschein Nath & Rosenthal LLP]
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Roland S. Chase
973.912.7179
rchase@sonnenschein.com
August 11, 2008
VIA EDGAR AND FACSIMILE 703-813-6963
Mr. Steve Lo Mr. Ryan Milne United States Securities and Exchange Commission Division of Corporation Finance Mail Stop 3561 Washington, DC 20549-3561 | |
| | Re: | American CareSource Holdings, Inc. Form 10-K for Fiscal Year Ended December 31, 2007 Filed on March 31, 2008 File No. 001-33094 |
Dear Messrs. Lo and Milne:
By letter dated July 15, 2008 (the “SEC Letter”), you provided comments on the annual report on Form 10-K for the fiscal year ended December 31, 2007 of American CareSource Holdings, Inc. (the “Company”). By letter dated July 29, 2008, we informed you that the Company expected to respond to the comments contained in the SEC Letter by August 11, 2008. This letter serves to notify you that the Company currently expects to respond to such comments by August 21, 2008.
If you have any questions, or if we may be of any assistance, please do not hesitate to contact the undersigned at (973) 912-7179 or Jeffrey A. Baumel at (973) 912-7189.
Sincerely,
/s/ Roland S. Chase
Roland S. Chase
Associate
