Item 4.01 Changes in Registrant's Certifying Accountant.

On June 10, 2009, the Audit Committee of the Board of Directors of Hythiam, Inc. (the "Company"), approved the engagement of Rose, Snyder & Jacobs, a Corporation of Certified Public Accountants ("Rose, Snyder & Jacobs") as the Company's principal independent registered public accountant to audit the Company's financial statements for the fiscal year ended December 31, 2009. In engaging Rose, Snyder & Jacobs the Company dismissed BDO Seidman, LLP ("BDO") as of June 10, 2009, as the Company's principal independent registered public accountants.

Except as noted immediately below, the audit reports of BDO on the Company's financial statements, as of and for the fiscal years ended December 31, 2008 and December 31, 2007, did not contain any adverse opinion or disclaimer of opinion, nor were such reports qualified or modified as to uncertainty, audit scope or accounting principles.

The audit report of BDO on the Company's consolidated financial statements as of and for the year ended December 31, 2008 contained an explanatory paragraph which noted that there was substantial doubt as to the Company's ability to continue as a going concern due to the Company suffering recurring losses from operations and negative cash flows from operating activities.

The audit report of BDO on the effectiveness of internal control over financial reporting as of December 31, 2008, did not contain any adverse opinion or disclaimer of opinion, and was not qualified or modified as to uncertainty, audit scope, or accounting principles.

The audit report of BDO on management's assessment of the effectiveness of internal control over financial reporting and the effectiveness of internal control over financial reporting as of December 31, 2007, did not contain any adverse opinion or disclaimer of opinion, and was not qualified or modified as to uncertainty, audit scope, or accounting principles.

During the fiscal years ended December 31, 2008 and December 31, 2007, and the interim period through June 10, 2009: (1) the Company had no disagreements with BDO on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of BDO, would have caused BDO to make reference to the subject matter of the disagreement in connection with its report; and (2) there have been no "reportable events" (as defined in Regulation S-K Item
304(a)(1)(v)).

During the fiscal years ended December 31, 2008 and December 31, 2007, and the interim period through June 10, 2009, the Company did not consult with Rose, Snyder & Jacobs regarding: (1)the application of accounting principles to a specified transaction, either proposed or completed, or the type of audit opinion that might be rendered on the Company's financial statements; or (2) any matter or reportable event set forth in Item 304(a)(2)(i) or (ii) of Regulation S-K.

The Company provided BDO with a copy of this Current Report on Form 8-K prior to its filing with the Securities and Exchange Commission. BDO has provided the Company with a letter addressed to the SEC stating that it agrees with the above statements, which is filed as Exhibit 16.1 hereto.

Item 9.01 Financial Statements and Exhibits.

(d) Exhibits.

16.1 Letter dated June 11, 2009 of BDO to the SEC

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