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<SEC-DOCUMENT>0000950144-06-009285.txt : 20061207
<SEC-HEADER>0000950144-06-009285.hdr.sgml : 20061207
<ACCEPTANCE-DATETIME>20061004172757
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950144-06-009285
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20061004

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ABLEST INC
		CENTRAL INDEX KEY:			0000046653
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-HELP SUPPLY SERVICES [7363]
		IRS NUMBER:				160803301
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1227

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1901 ULMERTON ROAD
		STREET 2:		SUITE 300
		CITY:			CLEARWATER
		STATE:			FL
		ZIP:			33762
		BUSINESS PHONE:		7237461565

	MAIL ADDRESS:	
		STREET 1:		45 ANDERSON ROAD
		CITY:			BUFFALO
		STATE:			NY
		ZIP:			14225

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	HEIST C H CORP
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
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<TITLE>Ablest Inc. Correspondence</TITLE>
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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="left" style="font-size: 10pt; margin-top: 12pt">October&nbsp;4, 2006
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><U><B>VIA EDGAR AND FACSIMILE</B></U><BR>
(202)&nbsp;772-9205
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt">Larry Spirgel, Assistant Director<BR>
Securities and Exchange Commission<BR>
Division of Corporate Finance<BR>
100 F Street, N.E.<BR>
Washington, D.C. 20549

</DIV>
<DIV align="center">
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<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Re:
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Ablest Inc.<BR>
Form&nbsp;10-Q for Fiscal Quarter Ended July&nbsp;02, 2006<BR>
File No.&nbsp;1-10893</TD>
</TR>
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</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt">Dear Mr.&nbsp;Spirgel:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">I am writing in response to a phone call from Ms.&nbsp;Melissa Hauber, Senior Staff Accountant on Friday
September&nbsp;29, 2006. Ms.&nbsp;Hauber acknowledged receiving from Ablest Inc. (the &#147;Company&#148;) a response
to the Commission&#146;s letter of July&nbsp;14, 2006, containing the Commission&#146;s comments regarding the
Company&#146;s annual report on Form 10-K for its fiscal year ended December&nbsp;25, 2005 filed by the
Company on March&nbsp;10, 2006 and the Form 10-Q for its fiscal quarter ended April&nbsp;2, 2006 filed by the
Company on May&nbsp;17, 2006. Ms.&nbsp;Hauber also conveyed two comments regarding the Company&#146;s Form 10-Q
for its fiscal quarter ended July&nbsp;2, 2006 and requested a written reply. Her comments and our
responses are detailed below.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><U><B>Item&nbsp;4. Controls and Procedures</B></U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">We understand that the disclosure in &#147;Item&nbsp;4. Controls and Procedures&#148; did not meet the
requirements of Item 308(c) of Regulation&nbsp;S-K. We have reviewed this with Ms.&nbsp;Hauber, presented
her with a revised disclosure that will satisfy the requirements and will use this disclosure
language in our filings going forward. The revised &#147;Item&nbsp;4. Controls and Procedures&#148; is provided
below with the change in bold and italicized print.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&#147;We carried out an evaluation under the supervision and with the participation of our management,
including the Chief Executive Officer and Chief Financial Officer, of the effectiveness of our
disclosure controls and procedures as of the end of the period covered by this quarterly report.
Based upon that evaluation, the Chief Executive Officer and the Chief Financial Officer concluded
that our disclosure controls and procedures were effective for the period covered by this quarterly
report filed under the Securities Exchange Act within the time periods specified by the Securities
and Exchange Commission&#146;s rules and forms.
</DIV>

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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>During the last fiscal quarter</I></B>, there have not been any changes in the Company&#146;s internal controls
over financial reporting or in other factors to the Company&#146;s knowledge that could materially
affect, or is reasonably likely to materially affect the internal control over financial reporting,
including any corrective action with regard to significant deficiencies and material weaknesses.
The design of any system of controls and procedures is based in part upon certain assumptions about
the likelihood of future events.&#148;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><U><B>Acknowledgments Required in Responding to Commission Comments</B></U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">We understand that our filing did not include certain required acknowledgments regarding the
accuracy and adequacy of the disclosures contained therein. This omission was an oversight and we
represent that the following acknowledgments were nonetheless applicable
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="2%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the Company is responsible for the adequacy and accuracy of the disclosure in the
filings;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="2%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>staff comments or changes to disclosure in response to staff comments do not foreclose
the Commission from taking any action with respect to the filings; and</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="2%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the Company may not assert staff comments as a defense in any proceeding initiated by
the Commission or any person under the federal securities laws of the United States.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">We will be sure to include these acknowledgments in all future filings.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Please do not hesitate to contact the undersigned at (813)&nbsp;830-7708 if you have any questions or
comments regarding this response.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt">Respectfully,
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt">/s/ John Horan
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt">John Horan<BR>
Vice President and Chief Financial Officer
</DIV>



<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>


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