-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 FyBCmM+Gr7FUa25JlV2fYH8zcAqD0eztZfT94L4lKeDxBpWcD4aYnp2pyt7jsH/O
 jUHxKwg9ALqEYwEN8BTNGg==

<SEC-DOCUMENT>0001192482-09-000234.txt : 20090814
<SEC-HEADER>0001192482-09-000234.hdr.sgml : 20090814
<ACCEPTANCE-DATETIME>20090814093313
ACCESSION NUMBER:		0001192482-09-000234
CONFORMED SUBMISSION TYPE:	D
PUBLIC DOCUMENT COUNT:		1
ITEM INFORMATION:		Rule 506
ITEM INFORMATION:		Securities Act Section 4(6)
FILED AS OF DATE:		20090814
DATE AS OF CHANGE:		20090814
EFFECTIVENESS DATE:		20090814

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ACCT HOLDINGS LLC
		CENTRAL INDEX KEY:			0001242575
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		D
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	021-56120
		FILM NUMBER:		091012571

	BUSINESS ADDRESS:	
		STREET 1:		1235 WESTLAKES DRIVE, SUITE 160
		CITY:			BERWYN
		STATE:			PA
		ZIP:			19312
		BUSINESS PHONE:		6106404900

	MAIL ADDRESS:	
		STREET 1:		1235 WESTLAKES DRIVE, SUITE 160
		CITY:			BERWYN
		STATE:			PA
		ZIP:			19312

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ADVANCED CALL CENTER TECHNOLOGIES LLC
		CENTRAL INDEX KEY:			0001311231
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			GA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		D
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	021-71758
		FILM NUMBER:		091012572

	BUSINESS ADDRESS:	
		STREET 1:		1235 WESTLAKE DRIVE
		STREET 2:		SUITE 160
		CITY:			BERWYN
		STATE:			PA
		ZIP:			19312
		BUSINESS PHONE:		6106404900

	MAIL ADDRESS:	
		STREET 1:		1235 WESTLAKE DRIVE
		STREET 2:		SUITE 160
		CITY:			BERWYN
		STATE:			PA
		ZIP:			19312
</SEC-HEADER>
<DOCUMENT>
<TYPE>D
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0502</schemaVersion>

    <submissionType>D</submissionType>

    <testOrLive>LIVE</testOrLive>

    <primaryIssuer>
        <cik>0001242575</cik>
        <entityName>ACCT HOLDINGS LLC</entityName>
        <issuerAddress>
            <street1>1235 WESTLAKES DRIVE</street1>
            <street2>SUITE 160</street2>
            <city>BERWYN</city>
            <stateOrCountry>PA</stateOrCountry>
            <zipCode>19312</zipCode>
        </issuerAddress>
        <issuerPhoneNumber>6106404900</issuerPhoneNumber>
        <issuerPreviousNameList>
            <value>None</value>
        </issuerPreviousNameList>
        <jurisdictionOfInc>DELAWARE</jurisdictionOfInc>
        <entityType>Limited Liability Company</entityType>
        <yearOfInc>
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    <issuerList>
        <issuer>
            <cik>0001311231</cik>
            <entityName>ADVANCED CALL CENTER TECHNOLOGIES LLC</entityName>
            <issuerAddress>
                <street1>1235 WESTLAKE DRIVE</street1>
                <street2>SUITE 160</street2>
                <city>BERWYN</city>
                <stateOrCountry>PA</stateOrCountry>
                <zipCode>19312</zipCode>
            </issuerAddress>
            <issuerPhoneNumber>6106404900</issuerPhoneNumber>
            <issuerPreviousNameList>
                <value>None</value>
            </issuerPreviousNameList>
            <jurisdictionOfInc>GEORGIA</jurisdictionOfInc>
            <entityType>Limited Liability Company</entityType>
            <yearOfInc>
                <overFiveYears>true</overFiveYears>
            </yearOfInc>
        </issuer>
    </issuerList>

    <relatedPersonsList>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Christopher</firstName>
                <middleName>J.</middleName>
                <lastName>Debbas</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>c/o ACCT Holdings, LLC</street1>
                <street2>1235 Westlakes Drive, Suite 160</street2>
                <city>Berwyn</city>
                <stateOrCountry>PA</stateOrCountry>
                <zipCode>19312</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Executive Officer and Manager of ACCT Holdings, LLC and Advanced Call Center Technologies, LLC.</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Joseph</firstName>
                <middleName></middleName>
                <lastName>Lembo</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>c/o ACCT Holdings, LLC</street1>
                <street2>1235 Westlakes Drive, Suite 160</street2>
                <city>Berwyn</city>
                <stateOrCountry>PA</stateOrCountry>
                <zipCode>19312</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Executive Officer and Manager of ACCT Holdings, LLC and Advanced Call Center Technologies, LLC.</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Gregory</firstName>
                <middleName>S.</middleName>
                <lastName>Campbell</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>c/o ACCT Holdings, LLC</street1>
                <street2>1235 Westlakes Drive, Suite 160</street2>
                <city>Berwyn</city>
                <stateOrCountry>PA</stateOrCountry>
                <zipCode>19312</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Executive Officer and Manager of ACCT Holdings, LLC and Executive Officer of Advanced Call Center Technologies, LLC.</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Kirk</firstName>
                <middleName>B.</middleName>
                <lastName>Griswold</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>c/o Argosy Investment Partners</street1>
                <street2>950 West Valley Road, Suite 2900</street2>
                <city>Wayne</city>
                <stateOrCountry>PA</stateOrCountry>
                <zipCode>19087</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Manager of ACCT Holdings, LLC and Advanced Call Center Technologies, LLC.</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>James</firstName>
                <middleName>R.</middleName>
                <lastName>Griffiths</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>c/o ACCT Holdings, LLC</street1>
                <street2>1235 Westlakes Drive, Suite 160</street2>
                <city>Berwyn</city>
                <stateOrCountry>PA</stateOrCountry>
                <zipCode>19312</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Executive Officer of ACCT Holdings, LLC and Advanced Call Center Technologies, LLC.</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Susan</firstName>
                <middleName></middleName>
                <lastName>Parker</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>c/o ACCT Holdings, LLC</street1>
                <street2>1235 Westlakes Drive, Suite 160</street2>
                <city>Berwyn</city>
                <stateOrCountry>PA</stateOrCountry>
                <zipCode>19312</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Executive Officer of Advanced Call Center Technologies, LLC.</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Russell</firstName>
                <middleName></middleName>
                <lastName>Hughes, Jr.</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>c/o ACCT Holdings, LLC</street1>
                <street2>1235 Westlakes Drive, Suite 160</street2>
                <city>Berwyn</city>
                <stateOrCountry>PA</stateOrCountry>
                <zipCode>19312</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Executive Officer of Advanced Call Center Technologies, LLC.</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Hunter</firstName>
                <middleName></middleName>
                <lastName>Croft</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>c/o ACCT Holdings, LLC</street1>
                <street2>1235 Westlakes Drive, Suite 160</street2>
                <city>Berwyn</city>
                <stateOrCountry>PA</stateOrCountry>
                <zipCode>19312</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Executive Officer of Advanced Call Center Technologies, LLC.</relationshipClarification>
        </relatedPersonInfo>
    </relatedPersonsList>

    <offeringData>
        <industryGroup>
            <industryGroupType>Other</industryGroupType>
        </industryGroup>
        <issuerSize>
            <revenueRange>$25,000,001 - $100,000,000</revenueRange>
        </issuerSize>
        <federalExemptionsExclusions>
            <item>06</item>
            <item>46</item>
        </federalExemptionsExclusions>
        <typeOfFiling>
            <newOrAmendment>
                <isAmendment>false</isAmendment>
            </newOrAmendment>
            <dateOfFirstSale>
                <value>2009-07-30</value>
            </dateOfFirstSale>
        </typeOfFiling>
        <durationOfOffering>
            <moreThanOneYear>false</moreThanOneYear>
        </durationOfOffering>
        <typesOfSecuritiesOffered>
            <isDebtType>true</isDebtType>
            <isOptionToAcquireType>true</isOptionToAcquireType>
        </typesOfSecuritiesOffered>
        <businessCombinationTransaction>
            <isBusinessCombinationTransaction>false</isBusinessCombinationTransaction>
            <clarificationOfResponse></clarificationOfResponse>
        </businessCombinationTransaction>
        <minimumInvestmentAccepted>777778</minimumInvestmentAccepted>
        <salesCompensationList></salesCompensationList>
        <offeringSalesAmounts>
            <totalOfferingAmount>3777778</totalOfferingAmount>
            <totalAmountSold>3777778</totalAmountSold>
            <totalRemaining>0</totalRemaining>
            <clarificationOfResponse></clarificationOfResponse>
        </offeringSalesAmounts>
        <investors>
            <hasNonAccreditedInvestors>false</hasNonAccreditedInvestors>
            <totalNumberAlreadyInvested>3</totalNumberAlreadyInvested>
        </investors>
        <salesCommissionsFindersFees>
            <salesCommissions>
                <dollarAmount>0</dollarAmount>
            </salesCommissions>
            <findersFees>
                <dollarAmount>0</dollarAmount>
            </findersFees>
            <clarificationOfResponse></clarificationOfResponse>
        </salesCommissionsFindersFees>
        <useOfProceeds>
            <grossProceedsUsed>
                <dollarAmount>0</dollarAmount>
            </grossProceedsUsed>
            <clarificationOfResponse></clarificationOfResponse>
        </useOfProceeds>
        <signatureBlock>
            <authorizedRepresentative>false</authorizedRepresentative>
            <signature>
                <issuerName>ACCT HOLDINGS LLC</issuerName>
                <signatureName>/s/ James R. Griffiths</signatureName>
                <nameOfSigner>James R. Griffiths</nameOfSigner>
                <signatureTitle>Vice President</signatureTitle>
                <signatureDate>2009-08-14</signatureDate>
            </signature>
            <signature>
                <issuerName>ADVANCED CALL CENTER TECHNOLOGIES LLC</issuerName>
                <signatureName>/s/ James R. Griffiths</signatureName>
                <nameOfSigner>James R. Griffiths</nameOfSigner>
                <signatureTitle>Vice President</signatureTitle>
                <signatureDate>2009-08-14</signatureDate>
            </signature>
        </signatureBlock>
    </offeringData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----