-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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<SEC-DOCUMENT>0001426032-08-000001.txt : 20080211
<SEC-HEADER>0001426032-08-000001.hdr.sgml : 20080211
<ACCEPTANCE-DATETIME>20080211175820
ACCESSION NUMBER:		0001426032-08-000001
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20080131
FILED AS OF DATE:		20080211
DATE AS OF CHANGE:		20080211

ISSUER:		

	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

	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

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Zeidner Lewis P.
		CENTRAL INDEX KEY:			0001426032

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-50638
		FILM NUMBER:		08595039

	BUSINESS ADDRESS:	
		BUSINESS PHONE:		713.392.1781

	MAIL ADDRESS:	
		STREET 1:		5500 WAYZATA BOULEVARD, SUITE 210
		CITY:			GOLDEN VALLEY
		STATE:			MN
		ZIP:			55416
</SEC-HEADER>
<DOCUMENT>
<TYPE>3
<SEQUENCE>1
<FILENAME>primary_doc.xml
<DESCRIPTION>PRIMARY DOCUMENT
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>3</documentType>

    <periodOfReport>2008-01-31</periodOfReport>

    <noSecuritiesOwned>0</noSecuritiesOwned>

    <issuer>
        <issuerCik>0001272597</issuerCik>
        <issuerName>Graymark Healthcare, Inc.</issuerName>
        <issuerTradingSymbol>GRMK</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001426032</rptOwnerCik>
            <rptOwnerName>Zeidner Lewis P.</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>5500 WAYZATA BOULEVARD, SUITE 210</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>GOLDEN VALLEY</rptOwnerCity>
            <rptOwnerState>MN</rptOwnerState>
            <rptOwnerZipCode>55416</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>1</isTenPercentOwner>
            <isOther>1</isOther>
            <otherText>Executive Committee Member</otherText>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>17340000</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <ownerSignature>
        <signatureName>MICHAEL E. DUNN, ATTORNEY-IN-FACT</signatureName>
        <signatureDate>2008-02-11</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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