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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000814181-02-000054.txt : 20021024
<SEC-HEADER>0000814181-02-000054.hdr.sgml : 20021024
<ACCEPTANCE-DATETIME>20021024101124
ACCESSION NUMBER:		0000814181-02-000054
CONFORMED SUBMISSION TYPE:	T-3
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20021024

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PENN TREATY AMERICAN CORP
		CENTRAL INDEX KEY:			0000814181
		STANDARD INDUSTRIAL CLASSIFICATION:	ACCIDENT & HEALTH INSURANCE [6321]
		IRS NUMBER:				231664166
		STATE OF INCORPORATION:			PA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		T-3
		SEC ACT:		1939 Act
		SEC FILE NUMBER:	022-28630
		FILM NUMBER:		02796696

	BUSINESS ADDRESS:	
		STREET 1:		3440 LEHIGH ST
		CITY:			ALLENTOWN
		STATE:			PA
		ZIP:			18103
		BUSINESS PHONE:		6109652222

	MAIL ADDRESS:	
		STREET 1:		3440 LEHIGH ST
		CITY:			ALLENTOWN
		STATE:			PA
		ZIP:			18103
</SEC-HEADER>
<DOCUMENT>
<TYPE>T-3
<SEQUENCE>1
<FILENAME>t3accelcorresp.txt
<DESCRIPTION>T-3 ACCELERATION CORRESPONDENCE
<TEXT>
                                                October 23, 2002


Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Washington, D.C. 20549
Attention: Jeffrey P. Riedler
Assistant Director

          Re:  Penn Treaty American Corporation Application for Qualification of
               Indenture on Form T-3 (File no. 022-28625)
               -----------------------------------------------------------------

Ladies and Gentlemen:

     We respectfully request that the Commission, acting pursuant to Section
307(c) of the Trust Indenture Act of 1939, as amended, Section 8(a) of the
Securities Act of 1933, as amended (the "Securities Act"), and Rule 461(a)
promulgated under Securities Act, enter an appropriate order declaring the
above-captioned Application for Qualification on Form T-3 effective as of 9:00
a.m., October 25, 2002, or as soon thereafter as practicable.


     Please direct any questions regarding the Registration Statement or this
request to Justin P. Klein of Ballard Spahr Andrews & Ingersoll, LLP at (215)
864-8606.

                                                Sincerely,


                                                Cameron B. Waite
                                                Chief Financial Officer


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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