| R. Randall Wang Direct: (314) 259-2149 |
March 25, 2011
VIA EDGAR
Division of Corporation Finance Securities and Exchange Commission Attn: Jim B. Rosenberg |
Re: Express Scripts, Inc.
Form 10-K for the fiscal year ended December 31, 2010
Filed February 16, 2011
File No. 000-20199
Dear Mr. Rosenberg:
On behalf of Express Scripts, Inc. (the “Company”), and as discussed with Ms. Kei
Nakada, I am writing to confirm that the Company intends to respond to the
comments contained in the letter from the SEC staff to the Company dated March
21, 2011 by Monday, April 11, 2011.
Please do not hesitate to contact me at (314) 259-2149 should you have any
questions regarding this matter.
Very truly yours,
/s/ R. Randall Wang
R. Randall Wang
cc: Kei Nakada, Staff Accountant
Gus Rodriguez, Accounting Branch Chief
Express Scripts, Inc.
Chris A. McGinnis