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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
 I48oX2DFYULQ0fguXGl1Gals4PEwr+liwcTxNcNoKWYhg7kt1Pe2xA+cYviUqlxu
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<SEC-DOCUMENT>0000814181-08-000024.txt : 20080514
<SEC-HEADER>0000814181-08-000024.hdr.sgml : 20080514
<ACCEPTANCE-DATETIME>20080514152036
ACCESSION NUMBER:		0000814181-08-000024
CONFORMED SUBMISSION TYPE:	3/A
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20080501
FILED AS OF DATE:		20080514
DATE AS OF CHANGE:		20080514

ISSUER:		

	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

	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

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Beutel Robert J
		CENTRAL INDEX KEY:			0001434853

	FILING VALUES:
		FORM TYPE:		3/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-14681
		FILM NUMBER:		08831478

	BUSINESS ADDRESS:	
		BUSINESS PHONE:		610-965-2222

	MAIL ADDRESS:	
		STREET 1:		3440 LEHIGH STREET
		STREET 2:		C/O PENN TREATY AMERICAN CORPORATION
		CITY:			ALLENTOWN
		STATE:			PA
		ZIP:			18103
</SEC-HEADER>
<DOCUMENT>
<TYPE>3/A
<SEQUENCE>1
<FILENAME>form3-a_rbex.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>3/A</documentType>

    <periodOfReport>2008-05-01</periodOfReport>

    <dateOfOriginalSubmission>2008-05-12</dateOfOriginalSubmission>

    <noSecuritiesOwned>0</noSecuritiesOwned>

    <issuer>
        <issuerCik>0000814181</issuerCik>
        <issuerName>PENN TREATY AMERICAN CORP</issuerName>
        <issuerTradingSymbol>PTA</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001434853</rptOwnerCik>
            <rptOwnerName>Beutel Robert J</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>3440 LEHIGH STREET</rptOwnerStreet1>
            <rptOwnerStreet2>C/O PENN TREATY AMERICAN CORPORATION</rptOwnerStreet2>
            <rptOwnerCity>ALLENTOWN</rptOwnerCity>
            <rptOwnerState>PA</rptOwnerState>
            <rptOwnerZipCode>18103</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>15500</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                    <footnoteId id="F1"/>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>527290</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>See footnote</value>
                    <footnoteId id="F2"/>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>22200</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>See footnote</value>
                    <footnoteId id="F3"/>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <derivativeTable>
        <derivativeHolding>
            <securityTitle>
                <value>None</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <footnoteId id="F4"/>
            </conversionOrExercisePrice>
            <exerciseDate>
                <footnoteId id="F4"/>
            </exerciseDate>
            <expirationDate>
                <footnoteId id="F4"/>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>None</value>
                    <footnoteId id="F4"/>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <footnoteId id="F4"/>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                    <footnoteId id="F4"/>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeHolding>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">Shares held by Mr. Beutel via his retirement savings account and personal account.</footnote>
        <footnote id="F2">Shares held in two corporate accounts.  Mr. Beutel is the president of both corporations and a holder of over 10% of each of
 these two accounts, but he is not the sole beneficiary.</footnote>
        <footnote id="F3">Correction to previously reported information.  Shares held by Mr. Beutel's wife (via her retirement account and personal
 account) as to which beneficial ownership is disclaimed.</footnote>
        <footnote id="F4">No Table II securities beneficially owned.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ Linda G. Carraghan, by Power of Attorney for Robert J. Beutel</signatureName>
        <signatureDate>2008-05-14</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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