-----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,
 JzSCd5luIRtayLuq5KM0u9nHSrgNefpoX6vjfRSoweo9rjd7JQ7fE2JG6M9oEuv5
 a1n7wramWQvmwQVs6Wfhqw==

<SEC-DOCUMENT>0000000000-09-027976.txt : 20090710
<SEC-HEADER>0000000000-09-027976.hdr.sgml : 20090710
<ACCEPTANCE-DATETIME>20090527090408
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-09-027976
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20090527

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PHC INC /MA/
		CENTRAL INDEX KEY:			0000915127
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-HOME HEALTH CARE SERVICES [8082]
		IRS NUMBER:				042601571
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		200 LAKE ST STE 102
		CITY:			PEABODY
		STATE:			MA
		ZIP:			01960
		BUSINESS PHONE:		9785362777

	MAIL ADDRESS:	
		STREET 1:		200 LAKE ST
		STREET 2:		STE 102
		CITY:			PEABODY
		STATE:			MA
		ZIP:			01960
PUBLIC REFERENCE ACCESSION NUMBER:		0000915127-08-000063
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
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