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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000885988-05-000151.txt : 20060920
<SEC-HEADER>0000885988-05-000151.hdr.sgml : 20060920
<ACCEPTANCE-DATETIME>20050831122412
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000885988-05-000151
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050831

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			INTEGRAMED AMERICA INC
		CENTRAL INDEX KEY:			0000885988
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-OFFICES & CLINICS OF DOCTORS OF MEDICINE [8011]
		IRS NUMBER:				061150326
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1206

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		TWO MANHATTANVILLE RD
		CITY:			PURCHASE
		STATE:			NY
		ZIP:			10577-2100
		BUSINESS PHONE:		9142538000

	MAIL ADDRESS:	
		STREET 1:		2 MANHATTANVILLE RD
		CITY:			PURCHASE
		STATE:			NY
		ZIP:			10577-2100

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	IVF AMERICA INC
		DATE OF NAME CHANGE:	19950720
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


August 31, 2005

Mr. Jim B. Rosenberg
Senior Assistant Chief Accountant
Securities and Exchange Commission
Mail Stop 6010
Washington, D.C.

Via EDGAR, facsimile (202.942.9533) and E-mail (rosenbergj@sec.gov)

Re: IntegraMed America, Inc.
Form 10-K for the year ended December 31, 2004
File Number 000-20260

Dear Mr. Rosenberg:

We have received your comments on our above-noted filing and we will respond to
those comments by providing detailed explanations. We do find that we will not
be able to respond in the allotted ten days as we will need more time to prepare
our comments and review them with our auditors.

Our auditors for the period covered by the letter were PricewaterhouseCoopers.
Subsequent to the reporting on those financial statements we engaged Amper,
Politziner & Mattia as our new auditors. As a result, we will have to review our
comments with, and respond to questions by, both sets of auditors, which will
add more time to the process.

We will file our response to your comments on or before September 30, 2005.

Thank you for your consideration.

Please contact me at 914.251.4143 if you have comments or further questions
regarding this letter.

Sincerely,


John W. Hlywak, Jr.
Senior Vice President and Chief Financial Officer


</TEXT>
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