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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-06-008764.txt : 20060920
<SEC-HEADER>0000000000-06-008764.hdr.sgml : 20060920
<ACCEPTANCE-DATETIME>20060221101952
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-008764
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060221

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			AMERICA SERVICE GROUP INC /DE
		CENTRAL INDEX KEY:			0000877476
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-MISC HEALTH & ALLIED SERVICES, NEC [8090]
		IRS NUMBER:				510332317
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		105 WESTPARK DR
		STREET 2:		STE 200
		CITY:			BRENTWOOD
		STATE:			TN
		ZIP:			37027
		BUSINESS PHONE:		6153761317

	MAIL ADDRESS:	
		STREET 1:		105 WESTPARK DR
		STREET 2:		STE 200
		CITY:			BRENTWOOD
		STATE:			TN
		ZIP:			37027
PUBLIC REFERENCE ACCESSION NUMBER:		0000950144-05-002488
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Via Facsimile
Mail Stop 03-09


February 21, 2006


Mr. Michael Catalano
Chairman, President, & Chief Executive Officer
America Service Group Inc.
105 Westpark Drive, Suite 200
Brentwood, Tennessee  37027

Re:	America Service Group Inc.
	Form 10-K for the fiscal year ended December 31, 2005
	Filed March 14, 2005
	File No. 0-19673

Dear Mr. Catalano:

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

							Sincerely,


							Jim B. Rosenberg
							Senior Assistant Chief
Accountant
??

??

??

??

Mr. Gerald R. Mitchell
K-V Pharmaceutical Company
Page 2


2


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