Universal American Corp.
Six International Drive, Suite 190
Rye Brook, NY 10573
October 19, 2009
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549-4561
Attn: Mr. Jim B. Rosenberg
RE: | Universal American Corp. |
| Form 10-K for the Fiscal Year Ended December 31, 2008 |
| Definitive Proxy Statement |
| File No. 001-08506 |
Dear Mr. Rosenberg:
We acknowledge receipt of the written comments of the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) contained in your letter dated October 9, 2009 to the undersigned (the “Comment Letter”), with respect to the Form 10-K of Universal American Corp. (the “Company”) for the fiscal year ended December 31, 2008, filed with the Commission by the Company on March 10, 2009, and the Definitive Proxy Statement, filed with the Commission by the Company on April 30, 2009 (File No. 001-08506).
Please be advised that we intend to submit our response to the Staff’s comments on or before November 6, 2009, which is ten business days from the date by which a response was originally requested in the Comment Letter.
If you have any questions or comments regarding the foregoing, please feel free to contact me at (914) 934-8820. Thank you for your cooperation and attention to this matter.
|
| Sincerely, |
|
|
|
|
| /s/ Robert A. Waegelein |
|
|
|
|
| Robert A. Waegelein |
|
| EVP & Chief Financial Officer |
