Company:  AMERICAN ROCK SALT CO LLC
Form Type:  S-4/A
Filing Date:  9/23/2004 
CIK:  0001073713 
Address:  3846 RETSOF RD 
City, State, Zip:  RETSOF, New York 14539 
Description of Business
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  FORM S-4/A
    CALCULATION OF REGISTRATION FEE
    Table of Contents
    PROSPECTUS SUMMARY
    Business Strengths
    Risk Factors
    Summary Financial Data
    RISK FACTORS
    FORWARD-LOOKING STATEMENTS
    WHERE YOU CAN FIND MORE INFORMATION
    THE EXCHANGE OFFER
    Signature on the Letter of Transmittal; Bond Powers and ...
      The Exchange Agent
    INTERESTS OF NAMED EXPERTS AND COUNSEL
    USE OF PROCEEDS
    CAPITALIZATION
    SELECTED FINANCIAL INFORMATION
    MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION
      Operating Expenses
      Liquidity and Capital Resources
      Competition
      Employees
    Legal Matters
    MANAGEMENT
      NAME AND TITLE
    COMPENSATION OF EXECUTIVE OFFICERS AND MANAGERS
      COMPENSATION TABLE
    SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT
      BENEFICIAL OWNERS
    CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS
    DESCRIPTION OF CERTAIN INDEBTEDNESS
    DESCRIPTION OF THE NOTES
    MATERIAL UNITED STATES FEDERAL INCOME TAX CONSEQUENCES
    PLAN OF DISTRIBUTION
      REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
      BALANCE SHEET
      INCOME STATEMENT
      STOCKHOLDERS EQUITY
      CASH FLOW
      NOTES TO FINANCIAL STATEMENTS
      BALANCE SHEET
      INCOME STATEMENT
      STOCKHOLDERS EQUITY
      CASH FLOW
    PART II
      Item 20. Indemnification of Directors and Officers.
      Item 21. Exhibits and Financial Statement Schedules.
      Item 22. Undertakings
    EXHIBIT INDEX
  EXHIBIT 23.2
    CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
BROKERAGE PARTNERS