SEC Comment Letter for HMG COURTLAND PROPERTIES INC (CIK 0000311817) — Jun 13, 2005
HMG COURTLAND PROPERTIES INC (CIK 0000311817)
Date: June 13, 2005 · CIK: 0000311817 · Accession: 0000000000-05-029350
AI Filing Summary & Sentiment
Letter
Mail Stop 4561 VIA U.S. MAIL AND FAX (305) 856-7342 Mr. Lawrence Rothstein Principal Financial Officer HMG/Courtland Properties, Inc. 1870 S. Bayshore Drive Coconut Grove, FL 33133
Re: HMG/Courtland Properties, Inc. Form 10-KSB for the year ended December 31, 2004 Filed March 31, 2005 File No. 1-07865
Dear Mr. Rothstein:
We have completed our review of your Form 10-KSB and related filings and do not, at this time, have any further comments.
Sincerely,
Steven Jacobs
Accounting Branch Chief
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<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
June 10, 2005
Mail Stop 4561
VIA U.S. MAIL AND FAX (305) 856-7342
Mr. Lawrence Rothstein
Principal Financial Officer
HMG/Courtland Properties, Inc.
1870 S. Bayshore Drive
Coconut Grove, FL 33133
Re: HMG/Courtland Properties, Inc.
Form 10-KSB for the year ended December 31, 2004
Filed March 31, 2005
File No. 1-07865
Dear Mr. Rothstein:
We have completed our review of your Form 10-KSB and related
filings and do not, at this time, have any further comments.
Sincerely,
Steven Jacobs
Accounting Branch Chief
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Hewitt Associates, Inc.
December 28, 2004
Page 2
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