-----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,
 DsNJAoP/RCN3QX8ziM9IkrYdsLhWiEdzMIGIrOmrAapSI+ddobGsRlc0kbgMsjV7
 MhzEDVdtQJXO8bEWAgRQ+g==

<SEC-DOCUMENT>0001079973-07-000360.txt : 20070730
<SEC-HEADER>0001079973-07-000360.hdr.sgml : 20070730
<ACCEPTANCE-DATETIME>20070501161007
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001079973-07-000360
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20070501

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BIRCH BRANCH INC
		CENTRAL INDEX KEY:			0000857872
		STANDARD INDUSTRIAL CLASSIFICATION:	REAL ESTATE DEALERS (FOR THEIR OWN ACCOUNT) [6532]
		IRS NUMBER:				841124170
		STATE OF INCORPORATION:			CO
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		2560 W MAIN STREET
		STREET 2:		SUITE 200
		CITY:			LITTLETON
		STATE:			CO
		ZIP:			80120
		BUSINESS PHONE:		303-794-9450

	MAIL ADDRESS:	
		STREET 1:		2560 W MAIN STREET
		STREET 2:		SUITE 200
		CITY:			LITTLETON
		STATE:			CO
		ZIP:			80120
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
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</SUBMISSION>