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.