-----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,
 TjQLMd2dQ9IUKmLayJ7dz6MlQsnUmAhO8UQXFpTSjCPKYEW8CvFKwGZUrgxaIFcL
 sMMV17kx1wx+ppG/QEX2Ag==

<SEC-DOCUMENT>0000000000-07-038378.txt : 20070907
<SEC-HEADER>0000000000-07-038378.hdr.sgml : 20070907
<ACCEPTANCE-DATETIME>20070807123613
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-07-038378
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20070807

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CHEMED CORP
		CENTRAL INDEX KEY:			0000019584
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-HOME HEALTH CARE SERVICES [8082]
		IRS NUMBER:				310791746
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		2600 CHEMED CTR
		STREET 2:		255 E FIFTH ST
		CITY:			CINCINNATI
		STATE:			OH
		ZIP:			45202
		BUSINESS PHONE:		(513)762-6900

	MAIL ADDRESS:	
		STREET 1:		2600 CHEMED CTR
		STREET 2:		255 E FIFTH STREET
		CITY:			CINCINNATI
		STATE:			OH
		ZIP:			45202

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ROTO-ROOTER INC
		DATE OF NAME CHANGE:	20030613

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CHEMED CORP
		DATE OF NAME CHANGE:	19920703
PUBLIC REFERENCE ACCESSION NUMBER:		0000950152-07-001581
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>chemedcorp062607.pdf
<DESCRIPTION>COMMENT LETTER DATED 06/26/07 FOR 2006 10-K
<TEXT>
<PDF>
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