December 19, 2007
By EDGAR
Ms. Kathleen Collins
Accounting Branch Chief
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E. - Mail Stop 4561
Washington, D.C. 20549
Re: | A.D.A.M., Inc. | |
| Form 10-K for the Fiscal Year Ended December 31, 2006 | ||
| Filed on March 27, 2007 | ||
| Forms 8-K filed on May 9, August 7, and November 6, 2007 | ||
| File No. 000-26962 |
Dear Ms. Collins:
On behalf of A.D.A.M., Inc. (the “Company”), I acknowledge receipt of your comment letter dated November 20, 2007 (the “Comment Letter”) with respect to the Company’s Form 10-K for the fiscal year ended December 31, 2006 and its current reports on Form 8-K filed on May 9, 2007, August 7, 2007 and November 6, 2007. The comment letter was received by the Company on December 6, 2007.
The Company is working to prepare the responses to the Comment Letter and to furnish the requested supplemental information to the Staff. Per my telephone call with Melissa Feider of the Staff, in light of the schedules of the Company’s financial reporting team, the Company will be delayed in furnishing its response to the Comment Letter. In order to thoroughly review the issues raised in the Comment Letter and to provide a full and complete response we will require additional time. Accordingly, as discussed with Ms. Feider, the Company expects that it will file all responses and furnish all information by January 7, 2008.
| Very truly yours, |
/s/ Mark Adams |
| Mark Adams |
| Chief Financial Officer |
