SecProbe.io

<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
                CONSOLIDATED CAPITAL INSTITUTIONAL PROPERTIES
                         55 Beattie Place, P.O. Box 1089
                              Greenville, SC 29602

June 21, 2005

Correspondence Filing Via Edgar and Overnight Delivery

United States Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 4561
450 Fifth Street, NW
Washington, D.C.  20549
Attn:  Mr. Robert F. Telewicz, Jr.

Re:   Consolidated Capital Institutional Properties
      Item 4.02 Form 8-K filed May 26, 2005
      File No. 000-10831

Ladies and Gentlemen:

This letter responds to the comments of the staff of the Securities and Exchange
Commission  (the  "Staff")  addressed  to  Consolidated  Capital   Institutional
Properties,  a California limited partnership (the  "Partnership"),  in a letter
dated June 14, 2005. The Partnership's  response to the Staff's comments are set
forth  below and are  numbered to  correspond  to the  numbering  of the Staff's
comments in the Staff's letter.

                        *     *     *     *     *

Form 8-K

1.   Comment:  We note that you intend to file  restated  financial  statements.
     However,  you have not  indicated  when you intend to do so. Please tell us
     when you intend to file restated financial statements.  We may have further
     comment after you file the restated financial statements.

      Response:    The Partnership intends to file restated financial
      statements in an amended Form 10-K/A by July 1, 2005.

2.   Comment:  Please tell us if your certifying  officers have reconsidered the
     effect on the adequacy of your disclosure controls and procedures as of the
     end of the period  covered by your Form 10-K for the period ended  December
     31, 2004 in light of the material error you have disclosed.

      Response:  The certifying  officers of the  Partnership's  general partner
      have reevaluated the adequacy of the Partnership's disclosure controls and
      procedures  in  light  of the  material  error  that  was  disclosed.  The
      certifying  officers have improved the Partnership's  disclosure  controls
      and  procedures  that were in place for the period ended December 31, 2004
      to ensure that  transactions such as the transaction at issue are properly
      recorded at inception.  Actions  taken include  improving the education of
      accounting  personnel to ensure that all relevant personnel understand and
      apply the  appropriate  accounting  treatment,  as well as  improving  the
      Partnership's  accounting  review  procedures.  Such  information  will be
      disclosed in the Partnership's restated financial statements.

                        *     *     *     *     *

As  requested  by  the  Staff,  the  Partnership   acknowledges  that:  (a)  the
Partnership  is  responsible  for the adequacy and accuracy of the disclosure in
its filings;  (b) Staff  comments or changes to  disclosure in response to Staff
comments in the filings  reviewed by the Staff do not foreclose  the  Commission
from taking any action with respect to the filing;  and (c) the  Partnership may
not assert  Staff  comments  as a defense  in any  proceeding  initiated  by the
Commission or any person under the federal securities laws of the United States.

If you have further questions regarding the information provided, please contact
the undersigned or Stephen Waters.  Mr. Waters can be reached  directly at (864)
239-1554 or by fax at (864) 239-5824.

                                   Sincerely,

                                    /s/ Martha L. Long
                                    Martha L. Long
                                    Senior Vice President
                                    ConCap Equities, Inc., the general
                                    partner of Consolidated Capital
                                    Institutional Properties

</TEXT>
</DOCUMENT>