-----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,
 SJ9W8Dal/x4BRc3sw7OuPu/QPSKKZpfjP5v1LPV8DoXvQnv1iR9nb/8FmyBHtHcZ
 X/n4lFtLG8etjrc4saInNQ==

<SEC-DOCUMENT>0000000000-07-037649.txt : 20070918
<SEC-HEADER>0000000000-07-037649.hdr.sgml : 20070918
<ACCEPTANCE-DATETIME>20070802105331
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-07-037649
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20070802

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BIRNER DENTAL MANAGEMENT SERVICES INC
		CENTRAL INDEX KEY:			0000948072
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-MANAGEMENT SERVICES [8741]
		IRS NUMBER:				841307044
		STATE OF INCORPORATION:			CO
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		3801 E FLORIDA AVE STE 208
		CITY:			DENVER
		STATE:			CO
		ZIP:			80218
		BUSINESS PHONE:		3036910680

	MAIL ADDRESS:	
		STREET 1:		3801 EAST FLORIDA AVENUE
		STREET 2:		SUITE 208
		CITY:			DENVER
		STATE:			C0
		ZIP:			80210
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>birnerdentallettersr1.pdf
<DESCRIPTION>MONICK/WOODY 2006 FORM 10-K NO FURTHER COMMENTS 8/2/07
<TEXT>
<PDF>
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