August 14, 2023
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Attention: David Edgar
Kathleen Collins
Re: | Computer Programs and Systems, Inc. |
Form 10-K for the Fiscal Year Ended December 31, 2022
Filed March 16, 2023
File No. 000-49796
Dear Mr. Edgar and Ms. Collins:
Our firm represents Computer Programs and Systems, Inc. (the “Company”). On behalf of the Company, reference is made to the comment letter dated July 24, 2023 (the “Comment Letter”) from the staff of the Securities and Exchange Commission, containing comments on the above referenced filing. The Company respectfully requests an extension of an additional three (3) business days until August 17, 2023 to respond to the Comment Letter in order to provide sufficient time for the Company to prepare the necessary response. Thank you for this courtesy.
Please contact the undersigned at (205) 254-1865 should you require any additional information regarding this matter.
Very truly yours, |
/s/ Margaret J. Cornelius |
Margaret J. Cornelius |
Maynard Nexsen PC |
cc: | Matt J. Chambless, Computer Programs and Systems, Inc. |