-----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,
 NMmDDi+TogJTNmFnyIvay76VEmqaFdpHno03zq6RaMQDK2VlaZt1T+d1w05LBjkz
 N8C3I1RymJG3rMEIWmNIow==

<SEC-DOCUMENT>0001099281-05-000003.txt : 20050215
<SEC-HEADER>0001099281-05-000003.hdr.sgml : 20050215
<ACCEPTANCE-DATETIME>20050215165911
ACCESSION NUMBER:		0001099281-05-000003
CONFORMED SUBMISSION TYPE:	SC 13G/A
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050215
DATE AS OF CHANGE:		20050215

SUBJECT COMPANY:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ACMAT CORP
		CENTRAL INDEX KEY:			0000002062
		STANDARD INDUSTRIAL CLASSIFICATION:	SURETY INSURANCE [6351]
		IRS NUMBER:				060682460
		STATE OF INCORPORATION:			CT
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SC 13G/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	005-13961
		FILM NUMBER:		05617931

	BUSINESS ADDRESS:	
		STREET 1:		233 MAIN ST
		STREET 2:		P O BOX 2350
		CITY:			NEW BRITAIN
		STATE:			CT
		ZIP:			06050-2350
		BUSINESS PHONE:		2032299000

	MAIL ADDRESS:	
		STREET 1:		233 MAIN STREET
		STREET 2:		P O BOX 2350
		CITY:			NEW BRITAIN
		STATE:			CT
		ZIP:			06050-2350

FILED BY:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			THIRD AVENUE MANAGEMENT LLC
		CENTRAL INDEX KEY:			0001099281
		IRS NUMBER:				010690900

	FILING VALUES:
		FORM TYPE:		SC 13G/A

	BUSINESS ADDRESS:	
		STREET 1:		622 THIRD AVENUE
		STREET 2:		32ND FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10017
		BUSINESS PHONE:		2128885222

	MAIL ADDRESS:	
		STREET 1:		622 THIRD AVENUE
		STREET 2:		32ND FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10017

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	EQSF ADVISERS INC
		DATE OF NAME CHANGE:	19991118
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<TYPE>SC 13G/A
<SEQUENCE>1
<FILENAME>acma12312004.htm
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