SecProbe.io

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POST
 HEYMANN &                                                David J. Heymann
  KOFFLER LLP                                             Admitted in NY and NJ
----------------                                          ----------------------
                                                          Phone: (516) 681-3636
ATTORNEYS AT LAW                                          Fax:   (516) 433-2777
----------------
Two Jericho Plaza                                         e-mail: djh@phklaw.com
Wing A
Jericho, New York 11753

                                                                  April 26, 2005

VIA EDGAR AND FACSIMILE

Mr. Steven Jacobs
Securities and Exchange Commission
500 North Capital Street
Washington, DC 20549

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

Dear Mr. Jacobs:

      We are responding on behalf of Presidential Associates I Limited
Partnership ("Presidential") to your letter of comment, dated April 25, 2005,
with respect to the above-referenced filing by Presidential with respect to
Presidential's 10-KSB for the year ended December 31, 2004.

      In this regard, this letter will respond to the one comment set forth in
your letter of April 25, 2005. Please be advised that the signature of Reznick
Group P.C., Presidential's Independent Registered Accounting Firm, was
inadvertently omitted from Presidential's 10-KSB filing. Presidential is filing
today an Amendment to its 10-KSB for the year ended December 31, 2004 to include
the signature of Reznick Group P.C.

                                                     Sincerely,

                                                     /s/ David J. Heymann

                                                     David J. Heymann

DJH/pj

cc: Mr. Thomas Staples

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                  PRESIDENTIAL ASSOCIATES I LIMITED PARTNERSHIP
                                7 Bulfinch Place
                                    Suite 500
                           Boston, Massachusetts 02114

                                 April 26, 2005

Securities and Exchange Commission
500 North Capital Street
Washington, D.C. 20549

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

Gentlemen:

Reference is made to the Annual Report on Form 10-KSB for the year ended
December 31, 2004 filed by Presidential Associates I Limited Partnership
("Presidential") with the Securities and Exchange Commission (the "Commission").

Presidential hereby acknowledges that:

1.    Presidential is responsible for the adequacy and accuracy of the
      disclosure made in the material that is filed with the Commission;

2.    Staff comments or changes to disclosure in response to Staff comments do
      not foreclose the Commission from taking any action with respect to the
      filed material; and

3.    Presidential may not assert Staff comments as a defense to any proceeding
      initiated by the Commission or any person under the federal securities
      laws of the United States.

Very truly yours,

PRESIDENTIAL ASSOCIATES I
    LIMITED PARTNERSHIP

By: Winthrop Financial Co., Inc.
    Managing General Partner

    By: /s/ Thomas Staples
        -----------------------
        Thomas Staples
        Chief Financial Officer
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