SecProbe.io

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<TYPE>CORRESP
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<FILENAME>filename1.txt
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               CONSOLIDATED CAPITAL INSTITUTIONAL PROPERTIES/2
                         55 Beattie Place, P.O. Box 1089
                              Greenville, SC 29602

July 29, 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/2
      Item 4.02 Form 8-K filed May 26, 2005
      File No. 000-11723

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/2, a California limited partnership (the "Partnership"),  in a letter
dated July 22, 2005,  which was sent in response to the  Partnership's  June 21,
2005  response  to  the  Staff's   comment  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 dated July 22, 2005.

                        *     *     *     *     *

Form 8-K

   1. Comment:  We have  considered your response to our prior comment 2 and the
      related  revisions to your Item 9 disclosures in your amended 10-K. Please
      revise your  disclosures  to state  whether your  disclosure  controls and
      procedures were effective or ineffective as of period end. If you conclude
      that your disclosure controls are ineffective,  include in your disclosure
      a discussion  explaining why your disclosure  controls and procedures were
      ineffective and how you intend to strengthen your controls in the future.

      Response: In connection with the restatement, the Partnership's management
      reevaluated the effectiveness of the Partnership's disclosure controls and
      procedures  and found them to be  ineffective  as of December 31, 2004 and
      March 31, 2005 with respect to  transactions  involving  the  recording of
      investments and the related recording of equity in earnings.

     The  Partnership  will revise its disclosure in Item 8A.(a) (as it appeared
     in the 2004 amended Form 10-KSB) by amending the second  sentence to state:
     "Based on such evaluation,  the principal  executive  officer and principal
     financial  officer of the General  Partner,  who are the  equivalent of the
     Partnership's  principal executive officer and principal financial officer,
     respectively,  have  concluded  that,  as of the  end of such  period,  the
     Partnership's   disclosure   controls   were  not   effective  due  to  the
     Partnership's failure to properly record the Partnership's investment in an
     affiliated partnership and incorrectly  recognizing equity in gains on sale
     of investment  properties in the  affiliated  partnership in 2003 and 2004.
     The Partnership's  management believes that, as of the date of this filing,
     the  Partnership's   ineffective   disclosure   controls  have  been  fully
     remediated.

                        *     *     *     *     *

As requested by the Staff in its letter  dated June 14,  2005,  the  Partnership
again 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

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