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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

Date
December 31, 2004
Author
Cicely D. Luckey
Form
UPLOAD
Company
DVL INC /DE/ (CIK 0000215639)

Letter

November 17, 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

Show Raw Text
<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>