SEC Comment Letter for CONSOLIDATED CAPITAL INSTITUTIONAL PROPERTIES (CIK 0000352983) — Aug 15, 2005

CONSOLIDATED CAPITAL INSTITUTIONAL PROPERTIES (CIK 0000352983)
Date: Aug. 15, 2005 · CIK: 0000352983 · Accession: 0000000000-05-042167

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AI Filing Summary & Sentiment

Date

August 15, 2005

Author

Jorge Bonilla

Form

UPLOAD

Company

CONSOLIDATED CAPITAL INSTITUTIONAL PROPERTIES (CIK 0000352983)

Letter

Mail Stop 4561 VIA U.S. MAIL AND FAX 1-864-239-5824 Ms. Martha Long Consolidated Capital Institutional Properties One Insignia Financial Plaza P.O. Box 1089 Greenville, S.C. 29602

RE: Consolidated Capital Institutional Properties Form 10-K for the year ended December 31, 2004 File no. 0-10831

Dear Ms. Long:

We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments.

Sincerely,
Jorge Bonilla
Senior Staff Accountant

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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

      August 15, 2005

Mail Stop 4561

VIA U.S. MAIL AND FAX 1-864-239-5824

Ms. Martha Long
Consolidated Capital Institutional Properties
One Insignia Financial Plaza
P.O. Box 1089
Greenville, S.C.  29602

RE:	Consolidated Capital Institutional Properties
Form 10-K for the year ended December 31, 2004
File no. 0-10831

Dear Ms. Long:

      We have completed our review of your Form 10-K and related
filings and do not, at this time, have any further comments.

							Sincerely,

Jorge Bonilla
Senior Staff Accountant

</TEXT>
</DOCUMENT>

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