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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0001209191-09-059137.txt : 20091231
<SEC-HEADER>0001209191-09-059137.hdr.sgml : 20091231
<ACCEPTANCE-DATETIME>20091231104214
ACCESSION NUMBER:		0001209191-09-059137
CONFORMED SUBMISSION TYPE:	D
PUBLIC DOCUMENT COUNT:		1
ITEM INFORMATION:		Rule 506
ITEM INFORMATION:		Securities Act Section 4(6)
FILED AS OF DATE:		20091231
DATE AS OF CHANGE:		20091231
EFFECTIVENESS DATE:		20091231

FILER:

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

	FILING VALUES:
		FORM TYPE:		D
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	021-60912
		FILM NUMBER:		091267725

	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
</SEC-HEADER>
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<TYPE>D
<SEQUENCE>1
<FILENAME>primary_doc.xml
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    <submissionType>D</submissionType>

    <testOrLive>LIVE</testOrLive>

    <primaryIssuer>
        <cik>0001272597</cik>
        <entityName>Graymark Healthcare, Inc.</entityName>
        <issuerAddress>
            <street1>210 Park Avenue, Suite 1350</street1>
            <city>Oklahoma City</city>
            <stateOrCountry>OK</stateOrCountry>
            <zipCode>73102</zipCode>
        </issuerAddress>
        <issuerPhoneNumber>405-601-5300</issuerPhoneNumber>
        <jurisdictionOfInc>OKLAHOMA</jurisdictionOfInc>
        <issuerPreviousNameList>
            <previousName>Graymark Productions, Inc.</previousName>
        </issuerPreviousNameList>
        <edgarPreviousNameList>
            <previousName>GRAYMARK PRODUCTIONS INC</previousName>
        </edgarPreviousNameList>
        <entityType>Corporation</entityType>
        <yearOfInc>
            <overFiveYears>true</overFiveYears>
        </yearOfInc>
    </primaryIssuer>

    <relatedPersonsList>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Stanton</firstName>
                <middleName>M.</middleName>
                <lastName>Nelson</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>101 North Robinson, Suite 900</street1>
                <city>Oklahoma City</city>
                <stateOrCountry>OK</stateOrCountry>
                <zipCode>73102</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Joseph</firstName>
                <lastName>Harroz, Jr.</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>210 Park Avenue, Suite 1350</street1>
                <city>Oklahoma City</city>
                <stateOrCountry>OK</stateOrCountry>
                <zipCode>73102</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Scott</firstName>
                <middleName>R.</middleName>
                <lastName>Mueller</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>210 Park Avenue, Suite 1350</street1>
                <city>Oklahoma City</city>
                <stateOrCountry>OK</stateOrCountry>
                <zipCode>73102</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Samuel</firstName>
                <middleName>Edward</middleName>
                <lastName>Dakil</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>210 Park Avenue, Suite 1350</street1>
                <city>Oklahoma City</city>
                <stateOrCountry>OK</stateOrCountry>
                <zipCode>73102</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>William</firstName>
                <middleName>Ransome</middleName>
                <lastName>Oliver</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>101 North Robinson, Suite 900</street1>
                <city>Oklahoma City</city>
                <stateOrCountry>OK</stateOrCountry>
                <zipCode>73102</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
    </relatedPersonsList>

    <offeringData>
        <industryGroup>
            <industryGroupType>Other Health Care</industryGroupType>
        </industryGroup>
        <issuerSize>
            <revenueRange>$25,000,001 - $100,000,000</revenueRange>
        </issuerSize>
        <federalExemptionsExclusions>
            <item>06</item>
            <item>46</item>
        </federalExemptionsExclusions>
        <typeOfFiling>
            <newOrAmendment>
                <isAmendment>false</isAmendment>
            </newOrAmendment>
            <dateOfFirstSale>
                <value>2008-04-30</value>
            </dateOfFirstSale>
        </typeOfFiling>
        <durationOfOffering>
            <moreThanOneYear>false</moreThanOneYear>
        </durationOfOffering>
        <typesOfSecuritiesOffered>
            <isEquityType>true</isEquityType>
        </typesOfSecuritiesOffered>
        <businessCombinationTransaction>
            <isBusinessCombinationTransaction>true</isBusinessCombinationTransaction>
            <clarificationOfResponse></clarificationOfResponse>
        </businessCombinationTransaction>
        <minimumInvestmentAccepted>25000</minimumInvestmentAccepted>
        <salesCompensationList></salesCompensationList>
        <offeringSalesAmounts>
            <totalOfferingAmount>1941515</totalOfferingAmount>
            <totalAmountSold>1717379</totalAmountSold>
            <totalRemaining>224136</totalRemaining>
            <clarificationOfResponse></clarificationOfResponse>
        </offeringSalesAmounts>
        <investors>
            <hasNonAccreditedInvestors>false</hasNonAccreditedInvestors>
            <totalNumberAlreadyInvested>0</totalNumberAlreadyInvested>
        </investors>
        <salesCommissionsFindersFees>
            <salesCommissions>
                <dollarAmount>0</dollarAmount>
            </salesCommissions>
            <findersFees>
                <dollarAmount>0</dollarAmount>
            </findersFees>
            <clarificationOfResponse></clarificationOfResponse>
        </salesCommissionsFindersFees>
        <useOfProceeds>
            <grossProceedsUsed>
                <dollarAmount>0</dollarAmount>
            </grossProceedsUsed>
            <clarificationOfResponse></clarificationOfResponse>
        </useOfProceeds>
        <signatureBlock>
            <authorizedRepresentative>true</authorizedRepresentative>
            <signature>
                <issuerName>Graymark Healthcare, Inc.</issuerName>
                <signatureName>/S/ STANTON NELSON</signatureName>
                <nameOfSigner>Stanton Nelson</nameOfSigner>
                <signatureTitle>Chief Executive Officer</signatureTitle>
                <signatureDate>2009-12-17</signatureDate>
            </signature>
        </signatureBlock>
    </offeringData>
</edgarSubmission>
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