SEC Comment Letter for NATIONAL PROPERTY INVESTORS 5 (CIK 0000355637) — Apr 14, 2005
NATIONAL PROPERTY INVESTORS 5 (CIK 0000355637)
Date: April 14, 2005 · CIK: 0000355637 · Accession: 0000000000-05-018118
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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
April 14, 2005
Mail Stop 0409
VIA U.S. MAIL AND FAX (864) 239-5824
Mr. Stephen Waters
Vice President
NPI Equity Investments, Inc.
55 Beattie Place, PO Box 1089
Greenville, SC 29602
Re: National Property Investors III, 4, 5 and 6
Forms 10-KSB for the year ended December 31, 2004
File Nos. 0-09567, 0-10412, 0-11095, 0-11864
Dear Mr. Waters:
We have completed our review of your Forms 10-KSB 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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</DOCUMENT>