SEC Comment Letter for JMB 245 PARK AVENUE ASSOCIATES LTD (CIK 0000747159) — May 5, 2005

JMB 245 PARK AVENUE ASSOCIATES LTD (CIK 0000747159)
Date: May 5, 2005 · CIK: 0000747159 · Accession: 0000000000-05-022015

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AI Filing Summary & Sentiment

File numbers found in text: 000-13545

Date

May 5, 2005

Author

Steven Jacobs

Form

UPLOAD

Company

JMB 245 PARK AVENUE ASSOCIATES LTD (CIK 0000747159)

Letter

Mail Stop 0409 VIA U.S. MAIL AND FAX (312) 915-1023 Mr. Gailen J. Hull Vice President JMB/245 Park Avenue, Inc. 900 N. Michigan Ave. Chicago, Illinois 60611

Re: JMB/245 Park Avenue Associates, LTD. Form 10-K for the year ended December 31, 2004 File No. 000-13545

Dear Mr. Hull:

We have completed our review of your Form 10-K referenced above and have no further comments at this time.

Sincerely,
Steven Jacobs
Accounting Branch Chief

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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

      May 5, 2005

Mail Stop 0409

	VIA U.S. MAIL AND FAX (312) 915-1023

Mr. Gailen J. Hull
Vice President
JMB/245 Park Avenue, Inc.
900 N. Michigan Ave.
Chicago, Illinois 60611

Re:	JMB/245 Park Avenue Associates, LTD.
	Form 10-K for the year ended December 31, 2004
      File No. 000-13545

Dear Mr. Hull:

      We have completed our review of your Form 10-K referenced
above
and have no further comments at this time.

						Sincerely,

Steven Jacobs
						Accounting Branch Chief

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JMB/245 Park Avenue Associates, LTD
April 18, 2005
Page 1 of 1

</TEXT>
</DOCUMENT>

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