-----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,
 M+ESJBo1dn1AJdTm4GmF5yjCQHSCcjENGlHqyqXxVFOsF0KXlZXEUO5Jx0RhBb7X
 ExfVorM1h+S9/Aaz/IbSgw==

<SEC-DOCUMENT>0000000000-06-062310.txt : 20070320
<SEC-HEADER>0000000000-06-062310.hdr.sgml : 20070320
<ACCEPTANCE-DATETIME>20061221113233
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-062310
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20061221

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DIALYSIS CORP OF AMERICA
		CENTRAL INDEX KEY:			0000201653
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-HOSPITALS [8060]
		IRS NUMBER:				591757642
		STATE OF INCORPORATION:			FL
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		27 MILLER AVENUE
		CITY:			LEMOYNE
		STATE:			PA
		ZIP:			17043
		BUSINESS PHONE:		7177306164

	MAIL ADDRESS:	
		STREET 1:		27 MILLER AVENUE
		CITY:			LEMOYNE
		STATE:			PA
		ZIP:			17043
PUBLIC REFERENCE ACCESSION NUMBER:		0001144204-06-012884
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
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