-----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, MYUpuTO1t1SyAqWpMLfcaG6VeNZCl3zuxjtzUDsPeEwGoImDbwk/l6+ZHwrT7cHY 2WTvV3v6t9Bms0ewTe8SYA== 0000897069-08-000018.txt : 20080331 0000897069-08-000018.hdr.sgml : 20080331 20080102152132 ACCESSION NUMBER: 0000897069-08-000018 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20080102 FILER: COMPANY DATA: COMPANY CONFORMED NAME: HANGER ORTHOPEDIC GROUP INC CENTRAL INDEX KEY: 0000722723 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-SPECIALTY OUTPATIENT FACILITIES, NEC [8093] IRS NUMBER: 840904275 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: TWO BETHESDA METRO CENTER STREET 2: SUITE 1300 CITY: BETHESDA STATE: MD ZIP: 20814 BUSINESS PHONE: 3019860701 MAIL ADDRESS: STREET 1: TWO BETHESDA METRO CENTER STREET 2: SUITE 1300 CITY: BETHESDA STATE: MD ZIP: 20814 FORMER COMPANY: FORMER CONFORMED NAME: SEQUEL CORP DATE OF NAME CHANGE: 19890814 FORMER COMPANY: FORMER CONFORMED NAME: CELLTECH COMMUNICATIONS INC DATE OF NAME CHANGE: 19860304 CORRESP 1 filename1.htm

[HANGER ORTHOPEDIC GROUP, INC., LETTERHEAD ]

January 2, 2008

Mr. Jim B. Rosenberg
Senior Assistant Chief Accountant
Division of Corporation Finance
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Re:

Hanger Orthopedic Group, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2006
File No. 001-10670

Dear Mr. Rosenberg:

I am writing in response to your letter, dated December 20, 2007, in which you request supplemental information in connection with the Staff’s review of the Annual Report on Form 10-K of Hanger Orthopedic Group, Inc. for the year ended December 31, 2006.

As a result of delays being encountered by us in connection with the holiday season, we respectfully request that the due date for the filing of our response to your letter be extended by ten business days to January 21, 2008.

Thank you for your consideration.

Please feel free to call the undersigned at (301) 280-4841 if you have any questions regarding, or desire to discuss, this extension request.

Sincerely,

/s/ Thomas C. Hofmeister

Thomas C. Hofmeister
Vice President and Chief
Financial Officer

cc:	Ms. Tabatha Akins Mr. Joel Parker

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