October 31, 2006 Securities and Exchange Commission 450 Fifth Street, N.W. Judiciary Plaza Washington, DC 20549 RE: IntegraMed America, Inc. Report on Form 8-K Dated October 31, 2006 Gentlemen: Pursuant to regulations of the Securities and Exchange Commission, submitted herewith for filing is IntegraMed America, Inc.'s Report on Form 8-K dated October 31, 2006. This filing is being effected by direct transmission to the Commission's EDGAR System. Sincerely, /s/ John W. Hlywak, Jr. - ------------------------ John W. Hlywak, Jr. Executive Vice President and Chief Financial Officer Enclosure cc: Robert Dwyer, Esq.