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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-05-046913.txt : 20060921
<SEC-HEADER>0000000000-05-046913.hdr.sgml : 20060921
<ACCEPTANCE-DATETIME>20050912110018
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-046913
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050912

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			USHEALTH Group, Inc.
		CENTRAL INDEX KEY:			0000703701
		STANDARD INDUSTRIAL CLASSIFICATION:	ACCIDENT & HEALTH INSURANCE [6321]
		IRS NUMBER:				731165000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		3100 BURNETT PLAZA
		STREET 2:		801 CHERRY STREET, UNIT 33
		CITY:			FORT WORTH
		STATE:			TX
		ZIP:			76102
		BUSINESS PHONE:		8178783300

	MAIL ADDRESS:	
		STREET 1:		3100 BURNETT PLAZA
		STREET 2:		801 CHERRY STREET, UNIT 33
		CITY:			FORT WORTH
		STATE:			TX
		ZIP:			76102

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ASCENT ASSURANCE INC
		DATE OF NAME CHANGE:	19990331

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	WESTBRIDGE CAPITAL CORP
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
						September 12, 2005

Via Facsimile ((817) 878-3672) and U.S. Mail

Patrick H. O`Neill, Esq.
USHEALTH Group, Inc.
3100 Burnett Plaza, Unit 33
801 Cherry Street
Fort Worth, TX  76102

RE: 	USHEALTH Group, Inc.
	Amended Schedule 13E-3
	Filed September 1, 2005
      File No. 005-34630

Dear Mr. O`Neill:

      We have reviewed the above filing and have the following
comment.
Item 13. Financial Statements - Page 32
1. We note you included financial information for the quarter
ended
March 31, 2005.  Please revise to include the financial
information
for the period ended June 30, 2005, as required by Item 1010(a)(2)
of
Regulation M-A.  Please make the necessary corresponding revisions
in
this section and throughout the schedule.

************************************

      Please amend your Schedule 13E-3 in response to this
comment.
You may wish to provide us with marked copies of the amendment to
expedite our review.  Please understand that we may have
additional
comments after reviewing your amendment and response to our
comment.

      Please contact the undersigned at (202) 551-3619 or, in his
absence, Christina Chalk, Special Counsel, at (202) 551-3263 with
any
questions.

							Sincerely,


							Daniel F. Duchovny
							Attorney-Advisor
							Office of Mergers and
Acquisitions
??

??

??

??

Patrick H. O'Neill, Esq.
USHEALTH Group, Inc.
September 12, 2005
Page 1


UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

         DIVISION OF
CORPORATION FINANCE


</TEXT>
</DOCUMENT>
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