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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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MIC-Info: RSA-MD5,RSA,
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 Pdd1KCsZWCAlHhxta0MHRA==

<SEC-DOCUMENT>0000000000-05-041685.txt : 20060824
<SEC-HEADER>0000000000-05-041685.hdr.sgml : 20060824
<ACCEPTANCE-DATETIME>20050812101659
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-041685
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050812

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PRECISION AUTO CARE INC
		CENTRAL INDEX KEY:			0001038541
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-AUTOMOTIVE REPAIR, SERVICES & PARKING [7500]
		IRS NUMBER:				541847851
		STATE OF INCORPORATION:			VA
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		748 MILLER DRIVE SE
		CITY:			LEESBURG
		STATE:			VA
		ZIP:			20175
		BUSINESS PHONE:		7037779095

	MAIL ADDRESS:	
		STREET 1:		748 MILLER DRIVE SE
		CITY:			LEESBURG
		STATE:			VA
		ZIP:			20175
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


									August 12, 2005


Mail Stop 3561

Via US Mail and Facsimile

Mr. Robert R. Falconi
President and Chief Operating Officer
748 Miller Drive, S.E.
Leesburg, Virginia 20175

Re:	Precision Auto Care, Inc.
	Form 10-KSB for the fiscal year ended June 30, 2004
Form 10-Q for the quarter ended September 30, 2004, December 31,
2004
and March 31, 2005
	Commission file #: 000-29478

Dear Mr. Falconi:

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

							Sincerely,


Joseph A. Foti
Senior Assistant Chief Accountant


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