August 5, 2005





Mr. Jim B. Rosenberg, Senior Assistant Chief Accountant
Division of Corporation Finance
United States Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20549

Re:  Almost Family, Inc.
     Form 10-K for the fiscal year ended December 31, 2004 Filed
     March 31, 2005
     File No. 1-09848

Dear Mr. Rosenberg:

Almost Family, Inc. is in the process of preparing a response to your letter
of inquiry regarding the annual report identified above.  As we discussed with
Mary Mast on August 3, 2005, we anticipate the response will be completed and
forwarded to you by August 19, 2005.

If this is an unacceptable timeframe or if you have any questions, please do not
hesitate to contact me at 502-891-1000.  Thank you for your consideration.

                           Sincerely,


                           /s/ C. Steven Guenthner
                           -----------------------
                           C. Steven Guenthner
                           Senior Vice President &
                            Chief Financial Officer