April 13, 2006



United States Securities and
  Exchange Commission
Washington DC, 20549


         RE:  Netsmart Technologies, Inc.
              Registration Statement on Form S-3
              File No. 333-129265

Ladies and Gentlemen:

         In connection with the request by Netsmart Technologies, Inc. (the
"Company") for acceleration of the above-referenced registration statement, the
Company hereby acknowledges that:

     o    Should the  commission  or the staff,  acting  pursuant  to  delegated
          authority,  declare the filing  effective,  it does not  foreclose the
          Commission from taking any action with respect to the filing;

     o    The  action  of  the  Commission  or the  staff,  acting  pursuant  to
          delegated   authority,  in declaring  the filing  effective,  does not
          relieve the company from its full  responsibility for the adequacy and
          accuracy of the disclosure in the filing; and

     o    The company  may not assert  staff  comments  and the  declaration  of
          effectiveness  as  a  defense  in  any  proceeding  initiated  by  the
          Commission  or any person  under the  federal  securities  laws of the
          United States.


                                       Sincerely,

                                       /s/Anthony F. Grisanti

                                       Anthony F. Grisanti
                                       Chief Financial Officer