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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

AI Filing Summary & Sentiment

Date
May 18, 2005
Author
Daniel L. Gordon
Form
UPLOAD
Company
UNIPROP MANUFACTURED HOUSING COMMUNITIES INCOME FUND (CIK 0000769856)

Letter

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

Show Raw Text
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<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

</TEXT>
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