December 19, 2007
VIA EDGAR
Jennifer Gowetski
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Mail Stop 4561
Washington, D.C. 20549
| Re: | Kinetic Concepts, Inc. |
| | Definitive 14A |
| | Filed April 27, 2007 |
| | File No. 001-09913 |
Dear Ms. Gowetski:
We are writing on behalf of our client, Kinetic Concepts, Inc., a Texas corporation (the "Company"), in response to your letter dated December 5, 2007 (the "Comment Letter") with respect to the executive compensation and other related disclosure in the Company's Definitive Proxy Statement on Schedule 14A filed April 27, 2007. Pursuant to our recent conversation, we confirm that the Company expects to provide a response to the Comment Letter by January 11, 2008.
If you have any questions or require additional information, please contact the undersigned at (650) 470-4590.
Sincerely,
/s/ Gregory C. Smith
Gregory C. Smith
cc: John T. Bibb, Kinetic Concepts, Inc.