-----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, Igygi/dXAzb4g4X4niYXW9iKb7jnVScb5BDQ98iYq9O+BdZ1EcbxXjX+22CzVn1h 3bTVP2P9d3KPOA4FLMIVrA== 0001140361-09-016319.txt : 20090828 0001140361-09-016319.hdr.sgml : 20090828 20090713165255 ACCESSION NUMBER: 0001140361-09-016319 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20090713 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MERGE HEALTHCARE INC CENTRAL INDEX KEY: 0000944765 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-COMPUTER INTEGRATED SYSTEMS DESIGN [7373] IRS NUMBER: 391600938 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 6737 W. WASHINGTON STREET STREET 2: SUITE 2250 CITY: MILWAUKEE STATE: WI ZIP: 53214-5650 BUSINESS PHONE: 4149774000 MAIL ADDRESS: STREET 1: 6737 W. WASHINGTON STREET STREET 2: SUITE 2250 CITY: MILWAUKEE STATE: WI ZIP: 53214-5650 FORMER COMPANY: FORMER CONFORMED NAME: MERGE HEALTHCARE Inc DATE OF NAME CHANGE: 20081217 FORMER COMPANY: FORMER CONFORMED NAME: MERGE HEALTHCARE INC DATE OF NAME CHANGE: 20080221 FORMER COMPANY: FORMER CONFORMED NAME: MERGE TECHNOLOGIES INC DATE OF NAME CHANGE: 19971030 CORRESP 1 filename1.htm corresp.htm
Merge Healthcare Incorporated

July 13, 2009

Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-0303


 
Re:
Merge Healthcare Incorporated
Form S-4 filed on June 16, 2009
File No. 333-159998                           

Ladies and Gentlemen:
 
The undersigned, being the Registrant identified in Registration Statement No. 333-159998 as thereafter amended (the “Registration Statement”), requests pursuant to Rule 461 of the Securities Act of 1933, as amended, that the effective date for the Registration Statement be accelerated so that it will be declared effective at 1:00 p.m. Eastern time on July  14, 2009, or as soon thereafter as practicable.

In addition, the Registrant hereby acknowledges that:

 
·
should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;

 
·
the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and

 
·
the Registrant may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Very truly yours,

MERGE HEALTHCARE INCORPORATED

/s/ Ann Mayberry-French

Ann Mayberry-French
Vice President, General Counsel & Secretary
 
 
-----END PRIVACY-ENHANCED MESSAGE-----