SecProbe.io

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      April 25, 2005

Mail Stop 0409

	VIA U.S. MAIL AND FAX (617) 570-4746

Mr. Thomas C. Staples
Chief Financial Officer
Presidential Associates I Limited Partnership
7 Bulfinch Place, Suite 500
P.O. Box 9507
Boston, MA 02214

Re:	Presidential Associates I Limited Partnership
	Form 10-KSB for the year ended December 31, 2004
      File No. 0-12210

Dear Mr. Staples:

      We have reviewed your above referenced filing and have the
following comment.  We have limited our review to only your
financial
statements and related disclosures and will make no further review
of
your documents.  As such, all persons who are responsible for the
adequacy and accuracy of the disclosure are urged to be certain
that
they have included all information required pursuant to the
Securities Exchange Act of 1934.

      Where indicated, we think you should revise your document in
response to this comment.  If you disagree, we will consider your
explanation as to why our comment is inapplicable or a revision is
unnecessary.  Please be as detailed as necessary in your
explanation.
After reviewing this information, we may or may not raise
additional
comments.

	Please understand that the purpose of our review process is
to
assist you in your compliance with the applicable disclosure
requirements and to enhance the overall disclosure in your filing.
We look forward to working with you in these respects.  We welcome
any questions you may have about our comments or on any other
aspect
of our review.  Feel free to call us at the telephone numbers
listed
at the end of this letter.

Form 10-KSB for the year ended December 31, 2004

Financial Statements and Notes

Report of Independent Registered Public Accounting Firm, Annual
Report page 1
1. Please revise your filing to include the signature of the
independent auditors.  Refer to Rule 2-02 of Regulation S-X and
Rule
302 of Regulation S-T.  Additionally, please file the report of
the
independent accountants referenced by the principal accountants in
their report, as required by Rule 2-05 of Regulation S-X.

*    *    *    *

      As appropriate, please respond to these comments within 10
business days or tell us when you will provide us with a response.
Please file your response on EDGAR.

	We urge all persons who are responsible for the accuracy and
adequacy of the disclosure in the filings reviewed by the staff to
be
certain that they have provided all information investors require
for
an informed decision.  Since the company and its management are in
possession of all facts relating to a company`s disclosure, they
are
responsible for the accuracy and adequacy of the disclosures they
have made.

	In connection with responding to our comments, please
provide,
in writing, a statement from the company acknowledging that

* the company is responsible for the adequacy and accuracy of the
disclosure in the filings;
* staff comments or changes to disclosure in response to staff
comments do not foreclose the Commission from taking any action
with
respect to the filings; and
* the company 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.

      In addition, please be advised that the Division of
Enforcement
has access to all information you provide to the staff of the
Division of Corporation Finance in our review of your filings or
in
response to our comments on your filings.

      You may contact Matthew Dowling, Staff Accountant, at (202)
824-5141 or me at (202) 824-5222 if you have questions.

						Sincerely,

Steven Jacobs
						Accounting Branch Chief

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Presidential Associates I Limited Partnership
April 25, 2005
Page 1 of 2

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