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SEC Comment Letter for HOUSING PROGRAMS LTD (CIK 0000750304) — Aug 19, 2005

HOUSING PROGRAMS LTD (CIK 0000750304)
Date: Aug. 19, 2005 · CIK: 0000750304 · Accession: 0000000000-05-043005

AI Filing Summary & Sentiment

File numbers found in text: 000-13808

Date
August 19, 2005
Author
Steven Jacobs
Form
UPLOAD
Company
HOUSING PROGRAMS LTD (CIK 0000750304)

Letter

Mail Stop 4561 VIA U.S. MAIL AND FAX (864) 239-5824 Mr. David R. Robertson President and Chief Executive Officer National Partnership Investments Corp. 55 Beattie Place, PO Box 1089 Greenville, SC 29602

Re: Housing Programs Limited Form 10-KSB for the year ended December 31, 2004 Filed April 8, 2005 File No. 000-13808

Dear Mr. Robertson:

We have completed our review of your Form 10-KSB and related filings and do not, at this time, have any further comments.

Sincerely,
Steven Jacobs
Accounting Branch Chief
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Show Raw Text
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

	August 19, 2005

Mail Stop 4561

VIA U.S. MAIL AND FAX (864) 239-5824

Mr. David R. Robertson
President and Chief Executive Officer
National Partnership Investments Corp.
55 Beattie Place, PO Box 1089
Greenville, SC 29602

Re:	Housing Programs Limited
      Form 10-KSB for the year ended December 31, 2004
      Filed April 8, 2005
      File No. 000-13808

Dear Mr. Robertson:

      We have completed our review of your Form 10-KSB and related
filings and do not, at this time, have any further comments.

								Sincerely,

      Steven Jacobs
      Accounting Branch Chief
??

??

??

??

</TEXT>
</DOCUMENT>