December 22, 2014
Mr. Jim B. Rosenberg
Senior Assistant Chief Accountant
Division of Corporation Finance
United States Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
| Re: | Molina Healthcare, Inc. |
Form 10-K for the Fiscal Year Ended December 31, 2013
Filed February 26, 2014
Form 10-Q for the Quarterly Period Ended September 30, 2014
Filed October 30, 2014
File No. 001-31719
Dear Mr. Rosenberg:
On behalf of Molina Healthcare, Inc. (the “Company”), this letter is in preliminary response to the comment letter to the Company dated December 15, 2014 from the United States Securities and Exchange Commission (the “Commission”) relating to the above-referenced periodic filings of the Company.
The Commission’s comment letter requests that we respond to the Commission’s comment within 10 business days by providing the requested information or by advising the Commission when we will provide the requested response. We are respectfully requesting an extension of time to respond to the comment letter, and will submit a comprehensive response on or before Tuesday, January 13, 2015.
Thank you very much for your consideration. If you have any questions or concerns, please contact Joseph W. White, the Company’s Chief Accounting Officer, at (562) 435 3666, ext. 11566.
| Respectfully submitted, |
| /s/ Jeff D. Barlow |
| Jeff D. Barlow |
| Chief Legal Officer |
| cc: | John C. Molina, Chief Financial Officer |
Joseph W. White, Chief Accounting Officer
Steven Orlando, Audit Committee Chairman