-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 KRbERPmAga9wXnMrdKjMGs9K23lbppw0F6PJ30a2v4ISk6AHZFpBqU4Vemp956zg
 wYFqW2epCMn/10uXxqoaqA==

<SEC-DOCUMENT>0000000000-06-000346.txt : 20060810
<SEC-HEADER>0000000000-06-000346.hdr.sgml : 20060810
<ACCEPTANCE-DATETIME>20060104135044
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-000346
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060104

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			AMSCAN HOLDINGS INC
		CENTRAL INDEX KEY:			0001024729
		STANDARD INDUSTRIAL CLASSIFICATION:	PAPERBOARD CONTAINERS & BOXES [2650]
		IRS NUMBER:				133911462
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		80 GRASSLANDS ROAD
		CITY:			ELMSFORD
		STATE:			NY
		ZIP:			10523
		BUSINESS PHONE:		9143452020

	MAIL ADDRESS:	
		STREET 1:		80 GRASSLANDS ROAD
		CITY:			ELMSFORD
		STATE:			NY
		ZIP:			10523
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
								January 4, 2006


Mr. Michael A. Correale
Chief Financial Officer
Amscan Holdings, Inc.
80 Grasslands Road
Elmsford, NY 10523


	Re:	Amscan Holdings, Inc.
		Form 10-K for Fiscal Year Ended December 31, 2004
Filed March 31, 2005
      File No. 333-14107


Dear Mr. Correale:

      We have completed our review of your Form 10-K and related
filings and do not, at this time, have any further comments.


								Sincerely,


								Jill S. Davis
								Branch Chief

??

??

??

??

Mr./Ms.
Company Name
Date, 2005
page 1


UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
100 F Street, NE
WASHINGTON, D.C. 20549-7010

   DIVISION OF
CORPORATION FINANCE
MAIL STOP 7010


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----