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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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<SEC-DOCUMENT>9999999995-10-000734.txt : 20100316
<SEC-HEADER>9999999995-10-000734.hdr.sgml : 20100316
<ACCEPTANCE-DATETIME>20100316001511
ACCESSION NUMBER:		9999999995-10-000734
CONFORMED SUBMISSION TYPE:	EFFECT
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20100315
DATE AS OF CHANGE:		20100316
EFFECTIVENESS DATE:		20100315

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PLC SYSTEMS INC
		CENTRAL INDEX KEY:			0000879682
		STANDARD INDUSTRIAL CLASSIFICATION:	ELECTROMEDICAL & ELECTROTHERAPEUTIC APPARATUS [3845]
		IRS NUMBER:				043153858
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-68923
		FILM NUMBER:		10683609

	BUSINESS ADDRESS:	
		STREET 1:		10 FORGE PK
		CITY:			FRANKLIN
		STATE:			MA
		ZIP:			02038
		BUSINESS PHONE:		5085418800

	MAIL ADDRESS:	
		STREET 1:		10 FORGE PARK
		CITY:			FRANKLIN
		STATE:			MA
		ZIP:			02038
</SEC-HEADER>
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<TYPE>EFFECT
<SEQUENCE>1
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    <submissionType>EFFECT</submissionType>

    <act>33</act>

    <testOrLive>LIVE</testOrLive>

    <effectiveData>
        <finalEffectivenessDispDate>2010-03-15</finalEffectivenessDispDate>
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            <entityName>PLC SYSTEMS INC</entityName>
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