SEC Comment Letter for DVL — Nov 17, 2005
DVL INC /DE/ (CIK 0000215639)
Date: Nov. 17, 2005 · CIK: 0000215639 · Accession: 0000000000-05-058274
AI Filing Summary & Sentiment
File numbers found in text: 001-08356
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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
November 17,
2005
Mail Stop 4561
Alan E. Casnoff
70 East 55th Street
New York, New York 10022
Re: DVL, Inc.
Form 10-K for the year ended December 31, 2004
File No. 001-08356
Dear Mr. Casnoff:
We have completed our review of your Form 10-K and do not,
at
this time, have any further comments.
You may contact Yolanda Crittendon, Staff Accountant, at
(202)
551-3472 or the undersigned at (202) 551-3413 if you have
questions.
Sincerely,
Cicely D. Luckey
Branch Chief
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Alan Casnoff
DVL, Inc.
September 6, 2005
Page 1
</TEXT>
</DOCUMENT>