-----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,
 IS/eQhrKPC4krUG8G+JrzKY9y7HXB4Trr8ckEL0yX3P/gZrFCgVxFgCG1TNk05+Z
 utx82Rj2+rrHDeh3WljgKA==

<SEC-DOCUMENT>0000936392-07-000616.txt : 20071206
<SEC-HEADER>0000936392-07-000616.hdr.sgml : 20071206
<ACCEPTANCE-DATETIME>20070731124109
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000936392-07-000616
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		3
FILED AS OF DATE:		20070731

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ASHWORTH INC
		CENTRAL INDEX KEY:			0000820774
		STANDARD INDUSTRIAL CLASSIFICATION:	MEN'S & BOYS' FURNISHINGS, WORK CLOTHING, AND ALLIED GARMENTS [2320]
		IRS NUMBER:				841052000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1031

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		2765 LOKER AVE WEST
		CITY:			CARLSBAD
		STATE:			CA
		ZIP:			92008
		BUSINESS PHONE:		7604386610

	MAIL ADDRESS:	
		STREET 1:		2765 LOKER AVENUE WEST
		CITY:			CARLSBAD
		STATE:			CA
		ZIP:			92008

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CHARTER GOLF INC
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>a32026a3202600.gif
<DESCRIPTION>GRAPHIC
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>3
<FILENAME>a32026a3202601.gif
<DESCRIPTION>GRAPHIC
</DOCUMENT>
</SUBMISSION>