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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 Cj20podpGEMB4sU17h6VMnhqNVMPxtjsXwJpNF0cUvJOcX7WZzTjlYKxcX2l0jr/
 mG04GEgFYjRvytACnPZ0PA==

<SEC-DOCUMENT>9999999995-07-001124.txt : 20070403
<SEC-HEADER>9999999995-07-001124.hdr.sgml : 20070403
<ACCEPTANCE-DATETIME>20070403001519
ACCESSION NUMBER:		9999999995-07-001124
CONFORMED SUBMISSION TYPE:	EFFECT
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20070402
DATE AS OF CHANGE:		20070403
EFFECTIVENESS DATE:		20070402

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:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-141431
		FILM NUMBER:		07741481

	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>EFFECT
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0101</schemaVersion>

    <submissionType>EFFECT</submissionType>

    <act>33</act>

    <testOrLive>LIVE</testOrLive>

    <effectiveData>
        <finalEffectivenessDispDate>2007-04-02</finalEffectivenessDispDate>
        <finalEffectivenessDispTime>17:00:00</finalEffectivenessDispTime>
        <form>S-3</form>
        <filer>
            <cik>0000915127</cik>
            <entityName>PHC INC /MA/</entityName>
            <fileNumber>333-141431</fileNumber>
        </filer>
    </effectiveData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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