SEC Comment Letter for U S PHYSICAL THERAPY (USPH) — Dec 21, 2005

U S PHYSICAL THERAPY INC /NV (USPH) (CIK 0000885978)
Date: Dec. 21, 2005 · CIK: 0000885978 · Accession: 0000000000-05-063391

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AI Filing Summary & Sentiment

File numbers found in text: 001-11151

Date

December 19, 2005

Author

Jim Atkinson

Form

UPLOAD

Company

U S PHYSICAL THERAPY INC /NV (USPH) (CIK 0000885978)

Letter

Via Facsimile and U.S. Mail Mail Stop 6010 December 19, 2005 Mr. Lawrance McAfee Chief Financial Officer US Physical Therapy, Inc. 1300 West Sam Houston Parkway South Suite 300 Houston, TX 77042

Re: US Physical Therapy, Inc Form 10-K for the Fiscal Year Ended December 31, 2004 Filed March 16, 2005 File No. 001-11151

Dear Mr. McAfee:

We have completed our review of your Form 10-K and have no further comment at this time.

Sincerely,
Jim Atkinson
Accounting Branch Chief

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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

Via Facsimile and U.S. Mail
Mail Stop 6010

December 19, 2005

Mr. Lawrance McAfee
Chief Financial Officer
US Physical Therapy, Inc.
1300 West Sam Houston Parkway South
Suite 300
Houston, TX  77042

Re:	US Physical Therapy, Inc
	Form 10-K for the Fiscal Year Ended December 31, 2004
	Filed March 16, 2005
	File No. 001-11151

Dear Mr. McAfee:

	We have completed our review of your Form 10-K and have no
further comment at this time.

								Sincerely,

Jim Atkinson
Accounting Branch Chief

</TEXT>
</DOCUMENT>

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