ARNALL GOLDEN GREGORY LLP
                                 171 17TH STREET, NW
                                   SUITE 2100
                                ATLANTA, GA 30363

                                                      Direct phone: 404-873-8706
                                                        Direct fax: 404-873-8707
                                                      E-mail: Robert.Dow@agg.com
                                                                     www.agg.com

                              August 11, 2006

VIA EDGAR

Securities & Exchange Commission
ATTN:  Filing Desk
100 F Street, N.E.
Washington, D.C.  20549

         Re:  PRG-Schultz International, Inc. ("PRG-Schultz")
              Registration Statement on Form S-1/A
              Amendment No. 4
              File No.  333-134698

Dear Sir/Madam:

     Enclosed  for filing  herewith  via EDGAR is a copy of  PRG-Schultz's  Form
S-1/A.

     Please direct any comments or questions you may have concerning this filing
to me at (404) 873-8706.

                                        Sincerely,


                                        ARNALL GOLDEN GREGORY LLP




                                        /s/ Robert F. Dow
                                        Robert F. Dow


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