SEC Company Response from SB PARTNERS (CIK 0000087047) — Sep 13, 2005

SB PARTNERS (CIK 0000087047)
Date: Sept. 13, 2005 · CIK: 0000087047 · Accession: 0000087047-05-000007

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AI Filing Summary & Sentiment

Referenced dates: August 29, 2005

Date

September 13, 2005

Author

/s/ SB Partners

Form

CORRESP

Company

SB PARTNERS (CIK 0000087047)

Letter

September 13, 2005 Mr. Daniel L. Gordon Branch Chief Securities and Exchange Commission Mail Stop 4561 Washington, D.C. 20549

Re: SB Partners Form 10-K for the fiscal year ended December 31, 2004 Filed April 13, 2005 Form 10-Q for the quarterly period ended March 31, 2004 File No. 0-08952

Dear Mr. Gordon,

We are in receipt of your additional comment letter dated August 29, 2005 in respect of the above filings by SB Partners and a response to your original comment letter of July 8, 2005, and are diligently working on a response. Your letter requested a response within 10 business days; however, we have not completed our research and analysis permitting a response to be delivered to you by today. We do expect to complete our research shortly, and will respond to your letter by September 23, 2005.

Please let us know if you have any questions or comments in connection with this additional request. I may be contacted by phone at (212) 408-2929.

Sincerely,
/s/ SB Partners
-------------------------------------
By: SB Partners Real Estate Corporation
General Partner

Show Raw Text

<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
September 13, 2005

Mr. Daniel L. Gordon
Branch Chief
Securities and Exchange Commission
Mail Stop 4561
Washington, D.C.  20549

Re: SB Partners
    Form 10-K for the fiscal year ended December 31, 2004 Filed April 13, 2005
    Form 10-Q for the quarterly period ended March 31, 2004
    File No. 0-08952

Dear Mr. Gordon,

            We are in receipt of your additional comment letter dated August 29,
2005 in respect of the above filings by SB Partners and a response to your
original comment letter of July 8, 2005, and are diligently working on a
response. Your letter requested a response within 10 business days; however, we
have not completed our research and analysis permitting a response to be
delivered to you by today. We do expect to complete our research shortly, and
will respond to your letter by September 23, 2005.

            Please let us know if you have any questions or comments in
connection with this additional request. I may be contacted by phone at (212)
408-2929.

                                           Sincerely,

                                           /s/ SB Partners
                                           -------------------------------------
                                       By: SB Partners Real Estate Corporation
                                           General Partner

                                           /s/ George N. Tietjen III
                                           -------------------------------------
                                       By: George N. Tietjen III
                                           Chief Financial Officer and Treasurer
</TEXT>
</DOCUMENT>

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