SEC Comment Letter for YAGER KUESTER PUBLIC FUND 1986 LIMITED PARTNERSHIP (CIK 0000797397) — May 6, 2005

YAGER KUESTER PUBLIC FUND 1986 LIMITED PARTNERSHIP (CIK 0000797397)
Date: May 6, 2005 · CIK: 0000797397 · Accession: 0000000000-05-022379

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AI Filing Summary & Sentiment

Date

May 6, 2005

Author

Daniel L. Gordon

Form

UPLOAD

Company

YAGER KUESTER PUBLIC FUND 1986 LIMITED PARTNERSHIP (CIK 0000797397)

Letter

May 6, 2005 Mr. Thomas K. Emery Principal Accounting Officer Yager/Kuester Public Fund Limited Partnership 1300 Altura Road PO Box 1329 Fort Mill, SC 29716

RE: Yager/Kuester Public Fund Limited Partnership Form 10-KSB for the fiscal year ended December 31, 2004 Filed March 30, 2005 File No. 0-18444

Dear Mr. Emery:

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

Sincerely,
Daniel L. Gordon
Branch Chief

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

      May 6, 2005

Mr. Thomas K. Emery
Principal Accounting Officer
Yager/Kuester Public Fund Limited Partnership
1300 Altura Road
PO Box 1329
Fort Mill, SC 29716

	RE:	Yager/Kuester Public Fund Limited Partnership
      Form 10-KSB for the fiscal year ended December 31, 2004
		Filed March 30, 2005
		File No. 0-18444

Dear Mr. Emery:

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

								Sincerely,

      Daniel L. Gordon
      Branch Chief

</TEXT>
</DOCUMENT>

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