-----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,
 Tk5fzROtQGmxh0sC+voR6/2GNeiui44eeY5JFVZm76bHiqq/xG904FbVpdQhgzVB
 njhqS0u8WZj8g5LDmPHQWA==

<SEC-DOCUMENT>0000000000-05-038958.txt : 20060809
<SEC-HEADER>0000000000-05-038958.hdr.sgml : 20060809
<ACCEPTANCE-DATETIME>20050728154307
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-038958
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050728

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ARLINGTON HOSPITALITY INC
		CENTRAL INDEX KEY:			0000778423
		STANDARD INDUSTRIAL CLASSIFICATION:	HOTELS & MOTELS [7011]
		IRS NUMBER:				363312434
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		2355 SOUTH ARLINGTON HEIGHTS ROAD
		STREET 2:		SUITE 400
		CITY:			ARLINGTON HEIGHTS
		STATE:			IL
		ZIP:			60005
		BUSINESS PHONE:		8472285400

	MAIL ADDRESS:	
		STREET 1:		2355 SOUTH ARLINGTON HEIGHTS ROAD
		STREET 2:		SUITE 400
		CITY:			ARLINGTON HEIGHTS
		STATE:			IL
		ZIP:			60005

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	AMERIHOST PROPERTIES INC
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	AMERICA POP INC
		DATE OF NAME CHANGE:	19871111
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 4561
      July 28, 2005

Mr. James B. Dale
Chief Financial Officer
Arlington Hospitality, Inc.
2355 South Arlington Heights Road, Suite 400
Arlington Heights, Illinois 60005

	Re:	Arlington Hospitality, Inc.
		Form 10-K for the year ended December 31, 2004
		Filed March 31, 2005
		File No. 0-15291

Dear Mr. Dale:

      We have completed our review of your Form 10-K and related
filings and do not, at this time, have any further comments.


      							Sincerely,


      							Linda Van Doorn
Senior Assistant Chief Accountant


Mr. James Dale
Arlington Hospitality, Inc.
July 7, 2005
Page 1


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----