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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-06-007778.txt : 20060927
<SEC-HEADER>0000000000-06-007778.hdr.sgml : 20060927
<ACCEPTANCE-DATETIME>20060214104512
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-007778
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060214

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			NICHOLAS FINANCIAL INC
		CENTRAL INDEX KEY:			0001000045
		STANDARD INDUSTRIAL CLASSIFICATION:	SHORT-TERM BUSINESS CREDIT INSTITUTIONS [6153]
		IRS NUMBER:				593019317
		STATE OF INCORPORATION:			FL
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		2454 MCMILLEN BOOTH RD
		STREET 2:		BLDG C 501 B
		CITY:			CLEARWATER
		STATE:			FL
		ZIP:			33759
		BUSINESS PHONE:		8137260763

	MAIL ADDRESS:	
		STREET 1:		2454 MCMULLEN BOOTH RD
		STREET 2:		BLDG C SUITE 501B
		CITY:			CLEARWATER
		STATE:			FL
		ZIP:			33759
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


      February 14, 2006


Mail Stop 4561


Mr. Peter L. Vosotas
Chief Executive Officer
Nicholas Financial, Inc.
2454 McMullen Booth Road
Building C
Clearwater, Florida 33759

      RE:	Nicholas Financial Inc.
      Form 10-KSB for year ended March 31, 2005
      File No. 0-26680

Dear Mr. Vosotas:

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

								Sincerely,


      Donald Walker
								Senior Assistant Chief
Accountant


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