[EMAGEON INC. LOGO] February 4, 2005 VIA FACSIMILE - ------------- U.S. Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Attn: Maryse Mills-Apenteng RE: EMAGEON INC. Registration Statement on Form S-1 File No. 333-120621 Ladies and Gentlemen: With reference to the above-referenced Registration Statement, the undersigned hereby requests that the effectiveness of said Registration Statement be accelerated so that it will become effective at 4:00 pm on February 8, 2005, or as soon thereafter as is practicable. Very truly yours, EMAGEON INC. By: /s/ Craig A. Parker ----------------------------------- Craig A. Parker General Counsel and Secretary