8-K

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 8-K

CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

Date of report (Date of the earliest event reported) December 18, 2007

Assisted Living Concepts, Inc.

(Exact Name of Registrant as Specified in Its Charter)

Nevada
(State or Other Jurisdiction
of Incorporation) 001-13498
(Commission File Number) 93-1148702
(IRS Employer
Identification No.)

W140 N8981 Lilly Road, Menomonee Falls, WI 53051
(Address of Principal Executive Offices) (Zip Code)

262-257-8888
(Registrant’s Telephone Number, Including Area Code)

(Former Name or Former Address, if Changed Since Last Report)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

o Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230 .425)

o Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

o Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

o Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Item 8.01 Other Events

On December 18, 2007, Assisted Living Concepts, Inc. issued a press release announcing the expansion of its previously announce Class A common stock repurchase program by up to $25 million. A copy of the press release is attached as Exhibit 99.1 to this current report on Form 8-K and incorporated by reference herein.

Item 9.01 Financial Statements and Exhibits

(c) Exhibits

The following exhibit is being furnished herewith:

99.1 Press Release of Assisted Living Concepts, Inc. dated December 18, 2007 announcing the expansion of its previously announced Class A common stock repurchase program by up to $25 million.

SIGNATURE

     Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, hereunto duly authorized.

Date: December 18, 2007	By:	/s/ John Buono
		John Buono
		Senior Vice President, Chief Financial Officer & Treasurer

EX-99.1

Exhibit 99.1

Assisted Living Concepts, Inc. Announces Expansion of Stock Repurchase Program

MENOMONEE FALLS, WISCONSIN (December 18, 2007) - Assisted Living Concepts, Inc. (NYSE:ALC) announced today that its Board of Directors authorized an increase of its Class A common stock repurchase program by $25 million.

The program, initially announced on December 14, 2006, was amended to increase the maximum amount authorized to be expended from $40 million to $65 million. Through December 17, 2007, ALC has repurchased approximately 4.7 million shares of its Class A common stock under the repurchase program at a cost of $39.1 million.

Laurie Bebo, President and CEO of ALC, commented, “We continue to believe turbulence in financial markets provides an excellent opportunity for us to repurchase our common stock at attractive prices. The strength of our balance sheet allows us to pursue this opportunity while continuing to execute on other strategic initiatives, including expanding existing residences and pursuing future acquisitions.”

ALC may repurchase its shares in the open market or in privately negotiated transactions from time to time in accordance with appropriate SEC guidelines and regulations and subject to market conditions, applicable legal requirements, and other factors. ALC expects to obtain the funds necessary to conduct its repurchase program through a combination of cash on hand and existing bank facilities.

About Us
Assisted Living Concepts, Inc. and its subsidiaries operate 208 assisted living residences with capacity for over 8,500 residents in 17 states in the United States. ALC’s assisted living residences typically consist of 35 to 60 units and offer residents a supportive, home-like setting and assistance with the activities of daily living. ALC employs approximately 4,500 people.

Forward-looking Statements
Statements contained in this release other than statements of historical fact are forward-looking statements. Forward-looking statements are subject to risks and uncertainties that could cause actual results to differ materially from those expressed or implied. In addition to the risks and uncertainties related to these statements, other risks and uncertainties are identified in ALC’s filings with United States Securities and Exchange Commissions. Given these risks and uncertainties, readers are cautioned not to place undue reliance on ALC’s forward-looking statements. All forward-looking statements contained in this release are estimates reflecting the best judgment of the party making such statements based upon current information. ALC assumes no obligation to update any forward-looking statement.

For further information, contact:
Assisted Living Concepts, Inc.
John Buono
Sr. Vice President, Chief Financial Officer and Treasurer
Phone: (262) 257-8999
Fax: (262) 251-7627
Email: jbuono@alcco.com
Visit ALC s Website @ www.alcco.com