SEC Response Letter
June 23, 2009
Via EDGAR and Facsimile
Stephen Krikorian, Accounting Branch Chief
Morgan Youngwood, Staff Accountant
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Mail Stop 4561
Washington, DC 20549-6010
Facsimile: (202) 772-9210
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Re:
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HealthStream, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2008
Filed on March 27, 2009
Form 10-Q for the Quarterly Period Ended March 31, 2009
Filed on May 12, 2009
File No. 000-27701 |
Dear Mr. Krikorian and Mr. Youngwood:
I am in receipt of the letter (the Comment Letter) of the staff of the Division of
Corporation Finance (the Staff) of the Securities and Exchange Commission dated June 9, 2009
regarding Healthstream Inc.s (the Company) Form 10-K for the fiscal year ended December 31, 2008
and the Companys Form 10-Q for the quarter ended March 31, 2009. I am writing to confirm that the
Company expects to file its response to the Comment Letter not later than July 7, 2009. Should you
have any questions regarding this matter please do not hesitate to contact me at (615) 301-3163.
Sincerely,
/s/ Gerard M. Hayden
Gerard M. Hayden
Senior Vice President and Chief
Financial Officer
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Cc:
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J. Page Davidson, Bass, Berry & Sims PLC
Laura Brothers, Bass, Berry & Sims PLC |