SEC Comment Letter for AMERICAN DENTAL PARTNERS INC (CIK 0001028087) — Dec 22, 2005

AMERICAN DENTAL PARTNERS INC (CIK 0001028087)
Date: Dec. 22, 2005 · CIK: 0001028087 · Accession: 0000000000-05-063683

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AI Filing Summary & Sentiment

File numbers found in text: 000-23363

Date

December 22, 2005

Author

Jim Atkinson

Form

UPLOAD

Company

AMERICAN DENTAL PARTNERS INC (CIK 0001028087)

Letter

Via Facsimile and U.S. Mail Mail Stop 6010 December 22, 2005 Mr. Breht T. Feigh Executive Vice President, Chief Financial Officer and Treasurer American Dental Partners, Inc. 201 Edgewater drive, Suite 285 Wakefield, MA 01880

Re: American Dental Partners, Inc. Form 10-K for the Fiscal Year Ended December 31, 2004 Filed March 14, 2005 Form 10-K/A for the Fiscal Year Ended December 31, 2004 Filed March 16, 2005 Form 10-Q for the Period Ended March 31, 2005 Filed May 9, 2005 File No. 000-23363

Dear Mr. Feigh:

We have completed our review of the above forms 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 22, 2005

Mr. Breht T. Feigh
Executive Vice President,
Chief Financial Officer and Treasurer
American Dental Partners, Inc.
201 Edgewater drive, Suite 285
Wakefield, MA  01880

Re:	American Dental Partners, Inc.
	Form 10-K for the Fiscal Year Ended December 31, 2004
	Filed March 14, 2005
      Form 10-K/A for the Fiscal Year Ended December 31, 2004
	Filed March 16, 2005
      Form 10-Q for the Period Ended March 31, 2005
	Filed May 9, 2005
	File No. 000-23363

Dear Mr. Feigh:

	We have completed our review of the above forms and have no
further comment at this time.

								Sincerely,

Jim Atkinson
Accounting Branch Chief

</TEXT>
</DOCUMENT>

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