[Healthways Letterhead]
April 15, 2009
VIA EDGAR and FACSIMILE
Mr. John T. Archfield, Jr.
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Mail Stop 3561
RE: | Healthways, Inc. |
| Form 10-K for the fiscal year ended August 31, 2008 |
| Form 10-Q for the fiscal quarter ended November 30, 2008 |
| Form 10-Q for the transition period ended December 31, 2008 |
Dear Mr. Archfield:
This is to confirm that we are in receipt of a letter dated April 8, 2009 from Tia Jenkins, Senior Assistant Chief Accountant. As discussed, we will be forwarding a response to the comments in Ms. Jenkins’s letter by May 6, 2009. If you have any questions or comments, please do not hesitate to contact me at (615) 614-4486 or by facsimile at (615) 778-0486.
Sincerely yours,
/s/ Mary A. Chaput
Mary A. Chaput
Executive Vice President and Chief Financial Officer
cc: | Ben R. Leedle, Jr. |
