 | June 25, 2009 |
VIA EDGAR-CORRESPONDENCE
US Securities and Exchange Commission
Washington, D.C. 20549
Mail Stop 3561
Attention: Damon Colbert
| Re: | HC Innovations, Inc. | ||
| From 10-K/A for Fiscal Year Ended December 31, 2008 | |||
| Filed June 11, 2009 | |||
| Form 10-Q/A for Fiscal Quarter Ended March 31, 2009 | |||
| Filed June 11, 2009 | |||
| File No. 000-52197 |
Dear Mr. Colbert;
HC Innovations, Inc. (the “Company”) hereby respectfully requests an additional ten (10) business days, or until July 21, 2009, within which to file its response to your comments dated June 23, 2009 to the Company’s Form 10-K/A for the Fiscal Year Ended December 31, 2008 (the “Form 10-K/A”) and the Form 10-Q/A (the “Form 10-Q/A”) for the Fiscal Quarter ended March 31, 2009, filed by the Company on June 11, 2009.
The Company’s management is working with its counsel and auditors in order make the requested changes to both the Company’s Form 10-K/A and 10-Q/A and requires the additional time requested to ensure that all comments are addressed sufficiently. Moreover, the Company, with the assistance of counsel, is preparing the Request for Confidential Treatment of certain exhibits. The Company anticipates that the amendments to the Form 10-K/A and the Form 10-Q/A, as well as the Request for Confidential Treatment, will be filed on or before July 21, 2009.
We hope for your kind consideration regarding this matter. Should you have any clarifications regarding this request, please do not hesitate to contact the undersigned at (203) 538-8012.
| Sincerely, | |
 | |
| R. Scott Walker | |
| Chief Financial Officer |
Enhance Care Initiatives, Inc. n10 Progress Drive, Suite 200, Shelton, CT 06484 nPhone 203.925.9600 nFax 203.926.0594
www.enhancecare.com