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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0001243432-06-000017.txt : 20061025
<SEC-HEADER>0001243432-06-000017.hdr.sgml : 20061025
<ACCEPTANCE-DATETIME>20060413084744
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001243432-06-000017
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060413

FILER:

	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:		CORRESP

	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
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

PHC, INC.
200 Lake Street, Suite 102
Peabody, MA  01960


April 12, 2006


Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 6010
450 Fifth Street, N.W.
Washington, D.C.  20549
Attention:    Jim B. Rosenberg
              Senior Assistant Chief Accountant

         RE:      PHC, Inc.
                  Form 10-K for Fiscal Year Ended June 30, 2005
                  Filed September 28, 2005
                  File No. 000-22916
                  Response dated March 20, 2006

Dear Mr. Rosenberg:

     As a result of my  conversation  with Todd  Sherman of your office on April
11,  2006,  I would like to clarify my  responses of March 20, 2006 to state our
intention to include in future filings:

     *    additional  disclosure  regarding  revenues  in  our  "Description  of
          Business" similar to that provided in our response to comment 1 of the
          above referenced letter; and,

     *    additional  disclosure  regarding accounts  receivable and contractual
          adjustments as part of our "Critical  Accounting  Policies" similar to
          that  provided in our  response  to comment 2 of the above  referenced
          letter.

Please contact me with any additional comments you may have.

Sincerely,
PHC, Inc.

/s/ Paula C. Wurts
Paula C. Wurts
Chief Financial Officer

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