-----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,
 AAQIla/xOgV/krWQnDIrO1in3J6jpHDbiGn1HRUbjgTTxD00X9MrPvz5IGYVeBL1
 SdrQVSJoVxbs8B3AktdYYg==

<SEC-DOCUMENT>0001002014-08-000964.txt : 20081222
<SEC-HEADER>0001002014-08-000964.hdr.sgml : 20081222
<ACCEPTANCE-DATETIME>20081103163720
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001002014-08-000964
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		4
FILED AS OF DATE:		20081103

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ALR TECHNOLOGIES INC
		CENTRAL INDEX KEY:			0001087022
		STANDARD INDUSTRIAL CLASSIFICATION:	COMMUNICATIONS EQUIPMENT, NEC [3669]
		IRS NUMBER:				880225807
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		3350 RIVERWOOD PKWY
		STREET 2:		SUITE 1900
		CITY:			ATLANTA
		STATE:			2Q
		ZIP:			30339
		BUSINESS PHONE:		(678) 881-1418

	MAIL ADDRESS:	
		STREET 1:		3350 RIVERWOOD PKWY
		STREET 2:		SUITE 1900
		CITY:			ATLANTA
		STATE:			2Q
		ZIP:			30339
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
</DOCUMENT>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>2
<FILENAME>filename2.htm
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>3
<FILENAME>responsetosecfinalx1x1.jpg
<DESCRIPTION>ALR LOGO
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>4
<FILENAME>pcaobltrx1x1.jpg
<DESCRIPTION>PCAOB LOGO
</DOCUMENT>
</SUBMISSION>