-----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,
 UCzHB1pj99ArlEoGU9hiWzKxZK9+qQXOhntuRCfPAYXuVX6deEO/qcZ9tvdPyb4v
 GQ6/xj89dczgagqfxPYunw==

<SEC-DOCUMENT>0000000000-05-019309.txt : 20060605
<SEC-HEADER>0000000000-05-019309.hdr.sgml : 20060605
<ACCEPTANCE-DATETIME>20050420131732
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-019309
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050420

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			AMERICAN CONSUMERS INC
		CENTRAL INDEX KEY:			0000004811
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-GROCERY STORES [5411]
		IRS NUMBER:				581033765
		STATE OF INCORPORATION:			GA
		FISCAL YEAR END:			0529

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		PO BOX 2328
		STREET 2:		418A BATTLEFIELD PKWY
		CITY:			FORT OGLETHORPE
		STATE:			GA
		ZIP:			30742
		BUSINESS PHONE:		7068613347

	MAIL ADDRESS:	
		STREET 1:		P O BOX 2328
		STREET 2:		418-A BATTLEFIELD PARKWAY
		CITY:			FORT OGLETHORPE
		STATE:			GA
		ZIP:			30742
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


								April 20, 2005


Michael A. Richardson
President and Chief Executive Officer
American Consumers, Inc.
55 Hannah Way
Rossville, GA 30741

RE:	Form 10-K for the fiscal year ended May 29, 2004
      Filed August 26, 2004
	File No.  0-05815

Dear Mr. Richardson,

	We have completed our review of your Form 10-K and related
filings and have no further comments at this time.

								Sincerely,


									George F. Ohsiek, Jr.
									Branch Chief


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----