SEC Comment Letter for ANGELES PARTNERS XII (CIK 0000720392) — Apr 26, 2005

ANGELES PARTNERS XII (CIK 0000720392)
Date: April 26, 2005 · CIK: 0000720392 · Accession: 0000000000-05-020237

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AI Filing Summary & Sentiment

File numbers found in text: 000-13408

Date

April 26, 2005

Author

Jorge L. Bonilla

Form

UPLOAD

Company

ANGELES PARTNERS XII (CIK 0000720392)

Letter

Mail Stop 0409 VIA U.S. MAIL AND FAX (303)300-3284 Thomas M. Herzog Angeles Partners XII 4582 South Ulster St. Parkway Suite 1100 Denver, CO 80237

Re: Angeles Partners XII Form 10-K for the year ended December 31, 2004 File No. 000-13408

Dear Mr. Herzog:

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 L. Bonilla
Senior Staff Accountant

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<TEXT>

April 26, 2005

Mail Stop 0409

VIA U.S. MAIL AND FAX (303)300-3284

Thomas M. Herzog
Angeles Partners XII
4582 South Ulster St. Parkway
Suite 1100
Denver, CO 80237

Re:	Angeles Partners XII
	Form 10-K for the year ended December 31, 2004
      File No. 000-13408

Dear Mr. Herzog:

      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 L. Bonilla
Senior Staff Accountant

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Hewitt Associates, Inc.
December 28, 2004
Page 1

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