CONMED HEALTHCARE MANAGEMENT, INC.
7250 Parkway Drive
Suite 400
Hanover, MD 21076
September 21, 2011
John Reynolds Assistant Director United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, NE Washington, DC 20549 |
Schedule 14A |
Filed September 9, 2011 |
File No. 001-34408 |
Reference is made to the above referenced Preliminary Proxy Statement of Conmed Healthcare Management, Inc. (the “Company”).
The Company acknowledges that:
· | the Company is responsible for the adequacy and accuracy of the disclosure in the filing; |
· | Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the filing; and |
· | the Company may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |