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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 WcHWmPqp0JKd6FslagJXCl3+ok2HiIdajx3WSZxKdn1emgJsipScZ6Lk1psWHZow
 cGDrApNPc9fakyshn34i7g==

<SEC-DOCUMENT>0000000000-05-033624.txt : 20060518
<SEC-HEADER>0000000000-05-033624.hdr.sgml : 20060518
<ACCEPTANCE-DATETIME>20050630161536
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-033624
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050630

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ACCREDO HEALTH INC
		CENTRAL INDEX KEY:			0001068887
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-MISC HEALTH & ALLIED SERVICES, NEC [8090]
		IRS NUMBER:				621642871
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		1640 CENTURY CENTER PARKWAY, SUITE 101
		CITY:			MEMPHIS
		STATE:			TN
		ZIP:			38134
		BUSINESS PHONE:		9013853688

	MAIL ADDRESS:	
		STREET 1:		1640 CENTURY CENTER PARKWAY
		STREET 2:		SUITE 101
		CITY:			MEMPHIS
		STATE:			TN
		ZIP:			38134
PUBLIC REFERENCE ACCESSION NUMBER:		0000950144-04-009077
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Via Facsimile and U.S. Mail
Mail Stop 6010


June 30, 2005


Mr. Joel Kimbrough
Senior Vice President, Chief Financial Officer and Treasurer
Accredo Health Inc.
1640 Century Center Parkway, Suite 101
Memphis, TN 38134

Re:	Accredo Health Inc.
	Form 10-K for the Fiscal Year Ended June 30, 2004
	Filed September 13, 2004
	File No. 000-25769

Dear Mr. Kimbrough:

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

								Sincerely,


								Jim Atkinson
      Accounting Branch Chief


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