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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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 lwpvCjtPMkpwtxOIZq0+MA==

<SEC-DOCUMENT>0000000000-05-063391.txt : 20060926
<SEC-HEADER>0000000000-05-063391.hdr.sgml : 20060926
<ACCEPTANCE-DATETIME>20051221150602
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-063391
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20051221

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			U S PHYSICAL THERAPY INC /NV
		CENTRAL INDEX KEY:			0000885978
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-HEALTH SERVICES [8000]
		IRS NUMBER:				760364866
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		1300 WEST SAM HOUSTON PARKWAY
		STREET 2:		SUITE 300
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77043
		BUSINESS PHONE:		7132977000

	MAIL ADDRESS:	
		STREET 1:		1300 WEST SAM HOUSTON PARKWAY
		STREET 2:		SUITE 300
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77043
PUBLIC REFERENCE ACCESSION NUMBER:		0000950129-05-002500
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Via Facsimile and U.S. Mail
Mail Stop 6010


December 19, 2005


Mr. Lawrance McAfee
Chief Financial Officer
US Physical Therapy, Inc.
1300 West Sam Houston Parkway South
Suite 300
Houston, TX  77042


Re:	US Physical Therapy, Inc
	Form 10-K for the Fiscal Year Ended December 31, 2004
	Filed March 16, 2005
	File No. 001-11151


Dear Mr. McAfee:

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

								Sincerely,


Jim Atkinson
Accounting Branch Chief


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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