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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-05-029724.txt : 20060829
<SEC-HEADER>0000000000-05-029724.hdr.sgml : 20060829
<ACCEPTANCE-DATETIME>20050614094904
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-029724
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050614

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			STANDARD PARKING CORP
		CENTRAL INDEX KEY:			0001059262
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-AUTO RENTAL & LEASING (NO DRIVERS) [7510]
		IRS NUMBER:				161171179
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		900 N. MICHIGAN AVENUE
		CITY:			CHICAGO
		STATE:			IL
		ZIP:			60611-1542
		BUSINESS PHONE:		2185220700

	MAIL ADDRESS:	
		STREET 1:		900 N. MICHIGAN AVENUE
		CITY:			CHICAGO
		STATE:			IL
		ZIP:			60611-1542

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	APCOA STANDARD PARKING INC /DE/
		DATE OF NAME CHANGE:	20011126

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	APCOA INC
		DATE OF NAME CHANGE:	19980407
PUBLIC REFERENCE ACCESSION NUMBER:		0001104659-05-012037
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


										June 14, 2005


Via US Mail and Facsimile

Mr. G. Marc Baumann
Chief Financial Officer
Standard Parking Corporation
900 N. Michigan Avenue
Chicago, IL 60611

RE: Standard Parking Corporation
    File No. 000-50796
    Form 10-K for the year ended December 31, 2004


Dear Mr. Baumann:

	We have completed our review of your Form 10-K and related
filings and have no further comments at this time.


								Sincerely,


								Michael Fay
      								Branch Chief


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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