-----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,
 Rcl8VnjUaiGgg//jARwJrb3GMrcr8dr0cruFTL1aZkymTinLVlMh+1SWqmxvvFgL
 sX0vy8ML7alMXgv9xMmSYg==

<SEC-DOCUMENT>0000000000-07-023267.txt : 20070625
<SEC-HEADER>0000000000-07-023267.hdr.sgml : 20070625
<ACCEPTANCE-DATETIME>20070509132226
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-07-023267
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20070509

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ATC HEALTHCARE INC /DE/
		CENTRAL INDEX KEY:			0000720480
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-HELP SUPPLY SERVICES [7363]
		IRS NUMBER:				112650500
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0228

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		1983 MARCUS AVE
		STREET 2:		STE E122
		CITY:			LAKE SUCCESS
		STATE:			NY
		ZIP:			11042
		BUSINESS PHONE:		5167501600

	MAIL ADDRESS:	
		STREET 1:		425 NORTH AVE EAST
		STREET 2:		STE C115
		CITY:			WESTFIELD
		STATE:			NJ
		ZIP:			07090

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	STAFF BUILDERS INC /DE/
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	TENDER LOVING CARE HEALTH CARE SERVICES INC
		DATE OF NAME CHANGE:	19880404
PUBLIC REFERENCE ACCESSION NUMBER:		0001157523-06-005654
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
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