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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 MgIzIcCa1yuEKFiePrOndL+MkdBjG4/YSeguFFcSVcE9dHIMWIZXPCZvScoEWMVc
 o7IOC9MNV53aWag8Q3ck4A==

<SEC-DOCUMENT>9999999995-06-002900.txt : 20061227
<SEC-HEADER>9999999995-06-002900.hdr.sgml : 20061227
<ACCEPTANCE-DATETIME>20061227001514
ACCESSION NUMBER:		9999999995-06-002900
CONFORMED SUBMISSION TYPE:	EFFECT
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20061226
DATE AS OF CHANGE:		20061227
EFFECTIVENESS DATE:		20061226

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			EPOCH HOLDING CORP
		CENTRAL INDEX KEY:			0000351903
		STANDARD INDUSTRIAL CLASSIFICATION:	INVESTMENT ADVICE [6282]
		IRS NUMBER:				201938886
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-139443
		FILM NUMBER:		061299600

	BUSINESS ADDRESS:	
		STREET 1:		640 FIFTH AVENUE
		STREET 2:		18TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019
		BUSINESS PHONE:		212-303-7200

	MAIL ADDRESS:	
		STREET 1:		640 FIFTH AVENUE
		STREET 2:		18TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	J NET ENTERPRISES INC
		DATE OF NAME CHANGE:	20010123

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	JACKPOT ENTERPRISES INC
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
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<SEQUENCE>1
<FILENAME>primary_doc.xml
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    <schemaVersion>X0101</schemaVersion>

    <submissionType>EFFECT</submissionType>

    <act>33</act>

    <testOrLive>LIVE</testOrLive>

    <effectiveData>
        <finalEffectivenessDispDate>2006-12-26</finalEffectivenessDispDate>
        <finalEffectivenessDispTime>12:00:00</finalEffectivenessDispTime>
        <form>S-3</form>
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            <cik>0000351903</cik>
            <entityName>EPOCH HOLDING CORP</entityName>
            <fileNumber>333-139443</fileNumber>
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