-----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, DabOBHLTVh8xakbWzy8iaXKLeqqqyDaFJcwfDqO2ubzdyeAkx96xlJyC8aT88GLa APW1UKdmazbhrtQKCWIQGA== 0001017813-05-000035.txt : 20060906 0001017813-05-000035.hdr.sgml : 20060906 20050518105119 ACCESSION NUMBER: 0001017813-05-000035 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20050518 FILER: COMPANY DATA: COMPANY CONFORMED NAME: American Caresouce Holdings, Inc. CENTRAL INDEX KEY: 0001316645 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-MISC HEALTH & ALLIED SERVICES, NEC [8090] IRS NUMBER: 200428568 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 8080 TRISTAR DRIVE STREET 2: SUITE 100 CITY: IRVING STATE: TX ZIP: 75063 BUSINESS PHONE: 972-871-7912 MAIL ADDRESS: STREET 1: 8080 TRISTAR DRIVE STREET 2: SUITE 100 CITY: IRVING STATE: TX ZIP: 75063 FORMER COMPANY: FORMER CONFORMED NAME: American Caresouce Holdings, Inc. DATE OF NAME CHANGE: 20050204 CORRESP 1 filename1.htm

Re: Amendment No. 1 to Registration Statement on Form SB-2

File no. 333-122820

Gentlemen:

Attached is marked version of Amendment No. 1 to the Registration Statement on Form SB-2 which was filed Friday, May 13, 2005 per the request of David H. Roberts. The sole purpose for this filing is to provide a marked version of Amendment No. 1 to the Registration Statement on Form SB-2 File No. 333-122820. If you have any questions, please call the undersigned at 585-242-7256.

Sincerely,

Kent Tapper

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