-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, DNZkzb0HXsi/CyITMBnQQNf0wTcoeG6k7zelUGdv0jG3oQznPmzKcxGDs9lThjyU CfjAdIjCiDwZFRwReyS4Zg== 0000950134-08-018288.txt : 20090316 0000950134-08-018288.hdr.sgml : 20090316 20081022165059 ACCESSION NUMBER: 0000950134-08-018288 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 3 FILED AS OF DATE: 20081022 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Graymark Healthcare, Inc. CENTRAL INDEX KEY: 0001272597 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-SPECIALTY OUTPATIENT FACILITIES, NEC [8093] IRS NUMBER: 200180812 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 101 N. ROBINSON STREET 2: SUITE 920 CITY: OKLAHOMA CITY STATE: OK ZIP: 73102 BUSINESS PHONE: 4056015300 MAIL ADDRESS: STREET 1: 101 N. ROBINSON STREET 2: SUITE 920 CITY: OKLAHOMA CITY STATE: OK ZIP: 73102 FORMER COMPANY: FORMER CONFORMED NAME: GRAYMARK PRODUCTIONS INC DATE OF NAME CHANGE: 20031210 CORRESP 1 filename1.htm corresp
(GRAYMARK LOGO)
October 22, 2008
Via EDGAR
Jim B. Rosenberg
Senior Assistant Chief Accountant
And
Keira Ino
Staff Accountant
Division of Corporate Finance
United States Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
      Re:         Graymark Healthcare, Inc.
Form 10-K for the Year Ended December 31, 2007
Filed March 28, 2008
Form 10-Q for the Quarterly Period Ended June 30, 2008
Filed August 14, 2008
File No. 000-50638
Dear Mr. Rosenberg and Ms. Ino:
We are in receipt of the Staff’s comment letter of September 17, 2008. The comment letter was delivered via facsimile to 405-285-7127, the facsimile number of our subsidiary, SDC Holdings, Inc. Furthermore, we did not receive the original of the comment letter via U.S. Mail. We only became aware of the comment letter yesterday. Based upon yesterday’s telephone conference, it is our understanding that we will have the 10-business-day period ending on November 4, 2008 within which to respond to the Staff’s comments. We anticipate meeting the November 4th deadline.
Regards,
Graymark Healthcare, Inc.
/S/STANTON NELSON
Chief Executive Officer
(LETTERHEAD)

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