-----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,
 D7qvjx9iZqOQLif7m1NEyadwKTCfa9xd/lazgeoRbuNS5LvSiNigqRSpyFRRDcKe
 8PCRPW2bTr9RGnm+F4wHfQ==

<SEC-DOCUMENT>0001275927-05-000054.txt : 20060810
<SEC-HEADER>0001275927-05-000054.hdr.sgml : 20060810
<ACCEPTANCE-DATETIME>20050714155002
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001275927-05-000054
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050714

FILER:

	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:		CORRESP

	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>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
                       [LETTERHEAD OF MURTHA CULLINA LLP]

PAUL G. HUGHES
(203) 772-7726 DIRECT TELEPHONE
(860) 240-5726 DIRECT FACSIMILE
PHUGHES@MURTHALAW.COM


                                  July 14, 2005


Via EDGAR


Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549--7410

Attention:  Ms. Jennifer Goeken

               Re: Amscan Holdings, Inc.

Dear Sirs:

     I am writing to you on behalf of Amscan Holdings, Inc. (the "Company")
concerning your letter date July 8, 2005 providing comments based on your review
of the Company's Annual Report on Form 10-K for the year ended December 31,
2004.

     In your letter, you requested that the Company respond to your comments
within 10 business days or tell you when it will provide a response. This will
confirm my telephone conversation this morning with Jennifer Goeken that the
Company expects to respond to your comments by the end of the week beginning
August 15, 2005.

                                                   Very truly yours,

                                                   /s/ PAUL G. HUGHES

                                                   Paul G. Hughes


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