SEC Comment Letter for EXCEL PROPERTIES LTD (CIK 0000785932) — Apr 1, 2005
EXCEL PROPERTIES LTD (CIK 0000785932)
Date: April 1, 2005 · CIK: 0000785932 · Accession: 0000000000-05-015894
AI Filing Summary & Sentiment
Letter
Mail Stop 0409 VIA U.S. MAIL AND FAX (858) 487-9890 Mr. James Y. Nakagawa Chief Financial Officer Excel Properties, Ltd. 17140 Bernardo Center Drive, Suite 310 San Diego, CA 92128
Re: Excel Properties, Ltd. Form 10-K for the year ended December 31, 2004 File No. 033-02320
Dear Mr. Nakagawa:
We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments.
Sincerely,
Linda van Doorn
Senior Assistant Chief Accountant
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<TEXT>
April 1, 2005
Mail Stop 0409
VIA U.S. MAIL AND FAX (858) 487-9890
Mr. James Y. Nakagawa
Chief Financial Officer
Excel Properties, Ltd.
17140 Bernardo Center Drive, Suite 310
San Diego, CA 92128
Re: Excel Properties, Ltd.
Form 10-K for the year ended December 31, 2004
File No. 033-02320
Dear Mr. Nakagawa:
We have completed our review of your Form 10-K and related
filings and do not, at this time, have any further comments.
Sincerely,
Linda van Doorn
Senior Assistant Chief Accountant
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Hewitt Associates, Inc.
December 28, 2004
Page 1
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