-----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, QFMwVnrV3rmQ75krHcGUlPKTga81ZOoNgfwfeYmAf97ixY7cLvaWfjtPB4N19sSC neR/gniDOwlKAJVk83VZ2A== 0000704415-09-000065.txt : 20090706 0000704415-09-000065.hdr.sgml : 20090703 20090415103458 ACCESSION NUMBER: 0000704415-09-000065 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20090415 FILER: COMPANY DATA: COMPANY CONFORMED NAME: HEALTHWAYS, INC CENTRAL INDEX KEY: 0000704415 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-MISC HEALTH & ALLIED SERVICES, NEC [8090] IRS NUMBER: 621117144 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 701 COOL SPRINGS BOULEVARD CITY: FRANKLIN STATE: TN ZIP: 37067 BUSINESS PHONE: 6156144929 MAIL ADDRESS: STREET 1: 701 COOL SPRINGS BOULEVARD CITY: FRANKLIN STATE: TN ZIP: 37067 FORMER COMPANY: FORMER CONFORMED NAME: AMERICAN HEALTHWAYS INC DATE OF NAME CHANGE: 20000322 FORMER COMPANY: FORMER CONFORMED NAME: AMERICAN HEALTHCORP INC /DE DATE OF NAME CHANGE: 19940211 CORRESP 1 filename1.htm

[Healthways Letterhead]


April 15, 2009

 

VIA EDGAR and FACSIMILE

 

Mr. John T. Archfield, Jr.

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

 

Mail Stop 3561

 

RE:

Healthways, Inc.

 

Form 10-K for the fiscal year ended August 31, 2008

 

Form 10-Q for the fiscal quarter ended November 30, 2008

 

Form 10-Q for the transition period ended December 31, 2008

 

Dear Mr. Archfield:

 

This is to confirm that we are in receipt of a letter dated April 8, 2009 from Tia Jenkins, Senior Assistant Chief Accountant. As discussed, we will be forwarding a response to the comments in Ms. Jenkins’s letter by May 6, 2009. If you have any questions or comments, please do not hesitate to contact me at (615) 614-4486 or by facsimile at (615) 778-0486.

 

Sincerely yours,

 

/s/ Mary A. Chaput

 

Mary A. Chaput

Executive Vice President and Chief Financial Officer

 

cc:

Ben R. Leedle, Jr.

 

 

 

 

 -----END PRIVACY-ENHANCED MESSAGE-----