[Letterhead of Sonnenschein Nath & Rosenthal LLP]
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Roland S. Chase
973.912.7179
rchase@sonnenschein.com
October 7, 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 September 16, 2008 (the “SEC Letter”), you provided additional comments on the annual report on Form 10-K for the fiscal year ended December 31, 2007 of American CareSource Holdings, Inc. (the “Company”). As Jeff Baumel discussed with Mr. Lo on October 2, 2008 and today, on behalf of the Company, we would like to request additional time to respond to the SEC Letter. The Company currently expects to file such response by October 16, 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
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