November 21, 2008
VIA EDGAR SUBMISSION
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Attention: | Katherine Wray Staff Attorney |
| Re: | SXC Health Solutions Corp. Form 10-K for Fiscal Year Ended December 31, 2007 Filed March 17, 2008 File No. 000-52073 |
Dear Ms. Wray:
This letter is submitted on behalf of SXC Health Solutions Corp. (the “Company”) in connection with the comments of the staff of the Division of Corporation Finance (the “Staff”) of the Securities and Exchange Commission with respect to the Company’s above-referenced filing as set forth in the Staff’s letter dated November 10, 2008 to Jeffrey Park, Chief Financial Officer of the Company (the “Comment Letter”).
The Company hereby requests that the Staff accept a deferral of the date for the Company’s response to the Comment Letter to December 3, 2008. Based on our conversation on November 21, 2008, the Company’s proposal is acceptable to the Staff. If there are any questions or concerns about the Company’s request, please do not hesitate to contact me by telephone at (312) 853-2060 or by facsimile at (312) 853-7036.
| Regards, | ||||
| /s/ Gary D. Gerstman | ||||
| Gary D. Gerstman | ||||
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