-----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,
 Qu4/pyLZ+EVs2cJnfksINh8kllaqD/UWohHbvf3B0AoFAj+GrdEmLWdwCIF62WLn
 hi8chI4P7KQeQMOmiaYuOg==

<SEC-DOCUMENT>0001079973-08-001159.txt : 20081222
<SEC-HEADER>0001079973-08-001159.hdr.sgml : 20081222
<ACCEPTANCE-DATETIME>20081222213542
ACCESSION NUMBER:		0001079973-08-001159
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20081222
FILED AS OF DATE:		20081222
DATE AS OF CHANGE:		20081222

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ATC HEALTHCARE INC /DE/
		CENTRAL INDEX KEY:			0000720480
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-HELP SUPPLY SERVICES [7363]
		IRS NUMBER:				112650500
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0228

	BUSINESS ADDRESS:	
		STREET 1:		1983 MARCUS AVE
		STREET 2:		STE E122
		CITY:			LAKE SUCCESS
		STATE:			NY
		ZIP:			11042
		BUSINESS PHONE:		5167501600

	MAIL ADDRESS:	
		STREET 1:		425 NORTH AVE EAST
		STREET 2:		STE C115
		CITY:			WESTFIELD
		STATE:			NJ
		ZIP:			07090

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	STAFF BUILDERS INC /DE/
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	TENDER LOVING CARE HEALTH CARE SERVICES INC
		DATE OF NAME CHANGE:	19880404

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Roaring Fork Capital SBIC, L.P.
		CENTRAL INDEX KEY:			0001310175
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-31271
		FILM NUMBER:		081265401

	BUSINESS ADDRESS:	
		STREET 1:		8400 E PRENTICE AVENUE
		CITY:			GREENWOOD VILLAGE
		STATE:			CO
		ZIP:			80111
		BUSINESS PHONE:		303-694-1300

	MAIL ADDRESS:	
		STREET 1:		8400 E PRENTICE AVENUE
		CITY:			GREENWOOD VILLAGE
		STATE:			CO
		ZIP:			80111
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>roaring_4-ahnaex.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0303</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2008-12-22</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

    <issuer>
        <issuerCik>0000720480</issuerCik>
        <issuerName>ATC HEALTHCARE INC /DE/</issuerName>
        <issuerTradingSymbol>AHNA</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001310175</rptOwnerCik>
            <rptOwnerName>Roaring Fork Capital SBIC, L.P.</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>5350 S ROSLYN STREET, STE 380</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>GREENWOOD VILLAGE</rptOwnerCity>
            <rptOwnerState>CO</rptOwnerState>
            <rptOwnerZipCode>80111</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>1</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <derivativeTable>
        <derivativeTransaction>
            <securityTitle>
                <value>Warrant (right to  buy)</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>.60</value>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2008-12-18</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>S</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>426351</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>2.00</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <value>2006-06-09</value>
            </exerciseDate>
            <expirationDate>
                <value>2010-09-17</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>426351</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <valueOwnedFollowingTransaction>
                    <value>0</value>
                    <footnoteId id="F1"/>
                </valueOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeTransaction>
        <derivativeTransaction>
            <securityTitle>
                <value>Warrant (right to  buy)</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>.45</value>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2008-12-18</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>S</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>1741000</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>8.00</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <value>2006-06-09</value>
            </exerciseDate>
            <expirationDate>
                <value>2011-06-09</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>1741000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <valueOwnedFollowingTransaction>
                    <value>0</value>
                    <footnoteId id="F1"/>
                </valueOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeTransaction>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">There is no change in holdings of other derivative securities.</footnote>
    </footnotes>

    <remarks>**This report is filed by Roaring Fork Capital SBIC, L.P. (&quot;RFLP&quot;).  Roaring Fork Capital Management, LLC (&quot;RFLLC&quot;), is
 RFLP's sole general partner and may be deemed to indirectly own the securities owned by RFLP.  G. Michael Machens,  Eugene
 C. McColley and James T. Rothe are the managers of RFLLC and, as principals of RFLLC, may be deemed to indirectly own the
 securities which RFLLC may beneficially own.   RFLLC and its managers disclaim beneficial ownership of the reported
 securities except to the extent of their pecuniary interest.</remarks>

    <ownerSignature>
        <signatureName>/s/ Eugene C. McColley, Manager of behalf of Roaring Fork Capital Management, LLC, and Roaring Fork Capital Management, LLC as General Partner of Roaring Fork Capital SBIC, L.P.**</signatureName>
        <signatureDate>2008-12-22</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----