-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
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 eSDT4NqE13o+SmhCpkG7FA==

<SEC-DOCUMENT>0000000000-06-040558.txt : 20070907
<SEC-HEADER>0000000000-06-040558.hdr.sgml : 20070907
<ACCEPTANCE-DATETIME>20060822121905
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-040558
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060822

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			AMERIPATH INC
		CENTRAL INDEX KEY:			0001027532
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-MEDICAL LABORATORIES [8071]
		IRS NUMBER:				650642485
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		7289 GARDEN RD
		STREET 2:		SUITE 200
		CITY:			RIVER BEACH
		STATE:			FL
		ZIP:			33404
		BUSINESS PHONE:		5618451850

	MAIL ADDRESS:	
		STREET 1:		7289 GARDEN RD
		STREET 2:		SUITE 200
		CITY:			RIVER BEACH
		STATE:			FL
		ZIP:			33404
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>ameripathltrwltrhd.pdf
<DESCRIPTION>COMMENTS ON 12/31/05 FORM 10-K - BAUER - AMERIPATH, INC.
</DOCUMENT>
</SUBMISSION>