March 14, 2008 Securities and Exchange Commission 450 Fifth Street, N.W. Judiciary Plaza Washington, DC 20549 RE: IntegraMed America, Inc. Annual Report on Form 10-K For the Year Ended December 31, 2007 SEC File No. 0-20260 Ladies and Gentlemen: We enclose the following documents: 1. The IntegraMed America, Inc. Annual Report on Form 10-K for the year ended December 31, 2007. 2. The Certifications of our Chief Executive Officer and Chief Financial Officer required pursuant to 18 U.S.C. section 1350 as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 are filed as Exhibits 31.1 and 31.2 to the IntegraMed America, Inc. Form 10-K referenced above. 3. The Certifications of our Chief Executive Officer and Chief Financial Officer required pursuant to 18 U.S. C. section 1350 as adopted pursuant to Sectin 906 of the Sarbanes-Oxley Act of 2002 are filed as Exhibits 32.1 and 32.2 to the IntegraMed America, Inc. Form 10-K referenced above. Sincerely, /s/ John W. Hlywak, Jr. - ------------------------ John W. Hlywak, Jr. Executive Vice President and Chief Financial Officer Enclosure cc: Robert Dwyer, Esq.