-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 Wsx3IvPSOzvWutd69f/cGWqehn7AdQzeOKHPhT9NtZrjYDLKIZL2K+6wn/+qPT/j
 tXcYd8i3w6Hyi3qWYUlLwQ==

<SEC-DOCUMENT>0000000000-09-004361.txt : 20090316
<SEC-HEADER>0000000000-09-004361.hdr.sgml : 20090316
<ACCEPTANCE-DATETIME>20090128150104
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-09-004361
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20090128

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Graymark Healthcare, Inc.
		CENTRAL INDEX KEY:			0001272597
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-SPECIALTY OUTPATIENT FACILITIES, NEC [8093]
		IRS NUMBER:				200180812
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		101 N. ROBINSON
		STREET 2:		SUITE 920
		CITY:			OKLAHOMA CITY
		STATE:			OK
		ZIP:			73102
		BUSINESS PHONE:		4056015300

	MAIL ADDRESS:	
		STREET 1:		101 N. ROBINSON
		STREET 2:		SUITE 920
		CITY:			OKLAHOMA CITY
		STATE:			OK
		ZIP:			73102

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GRAYMARK PRODUCTIONS INC
		DATE OF NAME CHANGE:	20031210
PUBLIC REFERENCE ACCESSION NUMBER:		0001104659-08-020573
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
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