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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-05-040889.txt : 20060829
<SEC-HEADER>0000000000-05-040889.hdr.sgml : 20060829
<ACCEPTANCE-DATETIME>20050809095648
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-040889
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050809

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ADVOCAT INC
		CENTRAL INDEX KEY:			0000919956
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-SKILLED NURSING CARE FACILITIES [8051]
		IRS NUMBER:				621559667
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		1621 GALLERIA BLVD.
		CITY:			BRENTWOOD
		STATE:			TN
		ZIP:			37027
		BUSINESS PHONE:		6157717575

	MAIL ADDRESS:	
		STREET 1:		1621 GALLERIA BLVD.
		CITY:			BRENTWOOD
		STATE:			TN
		ZIP:			37027
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
Mail Stop 0407

      							August 9, 2005

Via U.S. Mail and Fax (615-771-7409)
Mr. L. Glynn Riddle, Jr.,
Vice President, CFO, Secretary
Advocat, Inc.
277 Mallory Station Road, Suite 130
Franklin, TN 37067

	RE:     Advocat Inc.
      Form 10-K for the fiscal year ended December 31, 2004
                        Filed March 29, 2005
                        File No. 001-12996

Dear Mr. Riddle:

We have completed our review of your Form 10-K and related filings
and do not, at this time, have any further comments.


							Sincerely,


							Larry Spirgel
							Assistant Director


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??

??

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Mr. Mr L. Glynn Riddle, Jr.,
Advocat Inc.
April 20, 2005
Page 4


UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

         DIVISION OF
CORPORATION FINANCE


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