-----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,
 GXLJgORpW6pASrJaij8R7OHGPr1i4npEgJDl2sSIjgYm4II0FDmciJoJVKyqi7LH
 WqeK29eMppC/n6jepCk51w==

<SEC-DOCUMENT>0000000000-06-034655.txt : 20061025
<SEC-HEADER>0000000000-06-034655.hdr.sgml : 20061025
<ACCEPTANCE-DATETIME>20060725101046
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-034655
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060725

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MARTHA STEWART LIVING OMNIMEDIA INC
		CENTRAL INDEX KEY:			0001091801
		STANDARD INDUSTRIAL CLASSIFICATION:	PERIODICALS:  PUBLISHING OR PUBLISHING AND PRINTING [2721]
		IRS NUMBER:				522187059
		STATE OF INCORPORATION:			DE

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		20 WEST 43RD STREET
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10036
		BUSINESS PHONE:		2128278000

	MAIL ADDRESS:	
		STREET 1:		20 WEST 43RD STREET
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10036
PUBLIC REFERENCE ACCESSION NUMBER:		0000950123-06-002702
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
<PDF>
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