-----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,
 PftWqaawCRBKFtt4akp1vssJ6P4Tiyjg5TY/BQHEgBG1me/HVoOwc18aIzF+xolY
 ClRJKk3bSXVf/tG1pxEyuA==

<SEC-DOCUMENT>0000000000-08-021178.txt : 20080626
<SEC-HEADER>0000000000-08-021178.hdr.sgml : 20080626
<ACCEPTANCE-DATETIME>20080424174915
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-08-021178
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20080424

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			STEWART ENTERPRISES INC
		CENTRAL INDEX KEY:			0000878522
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-PERSONAL SERVICES [7200]
		IRS NUMBER:				720693290
		STATE OF INCORPORATION:			LA
		FISCAL YEAR END:			1031

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		1333 SOUTH CLEARVIEW PARKWAY
		CITY:			JEFFERSON
		STATE:			LA
		ZIP:			70121
		BUSINESS PHONE:		5047291400

	MAIL ADDRESS:	
		STREET 1:		1333 SOUTH CLEARVIEW PARKWAY
		CITY:			JEFFERSON
		STATE:			LA
		ZIP:			70121
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
<PDF>
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