| Re: | MedAssets, Inc. Registration Statement on Form S-4 (File No. 333-175729) |
| • | should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; | ||
| • | the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrants from their respective responsibility for the accuracy and adequacy of the disclosure in the filing; and | ||
| • | the Registrants may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
By:
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/s/ Lance M. Culbreth
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| Title: Chief Accounting Officer | ||||
cc:
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Morgan Elwyn, Willkie Farr & Gallagher LLP |