SEC Comment Letter for UNIPROP MANUFACTURED HOUSING COMMUNITIES INCOME FUND (CIK 0000769856) — May 19, 2005
UNIPROP MANUFACTURED HOUSING COMMUNITIES INCOME FUND (CIK 0000769856)
Date: May 19, 2005 · CIK: 0000769856 · Accession: 0000000000-05-024661
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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
May 18, 2005
Mail Stop 4561
VIA U.S. MAIL AND FAX (248) 645-2154
Joel Schwartz
Chief Financial Officer
Uniprop Manufactured Housing Communities Income Fund I and II
280 Daines Street
Birmingham, MI 48009
Re: Uniprop Manufactured Housing Communities Income Fund I and II
Form 10-K for the year ended December 31, 2004
File No. 0-15940 and 0-16701
Dear Mr. Schwartz:
We have completed our review of your Form 10-K and related
filings and do not, at this time, have any further comments.
Sincerely,
Daniel L. Gordon
Accounting Branch Chief
Hewitt Associates, Inc.
December 28, 2004
Page 2
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