SEC Comment Letter for AMERICAN LAND LEASE INC (CIK 0000804138) — Oct 18, 2005
AMERICAN LAND LEASE INC (CIK 0000804138)
Date: Oct. 18, 2005 · CIK: 0000804138 · Accession: 0000000000-05-053097
AI Filing Summary & Sentiment
File numbers found in text: 001-09360
Letter
October 18, 2005 VIA USMAIL and FAX (727) 791-7920 Mr. Shannon E. Smith Chief Financial Officer American Land Lease, Inc. 29399 U.S. Hwy 19 North, Suite 320 Clearwater, Florida 33761
Re: American Land Lease, Inc. Form 10-K for the year ended 12/31/2004 Filed on 3/15/2005 File No. 001-09360
Dear Mr. Shannon E. Smith:
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
Show Raw Text
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
Mail Stop 4561
October 18, 2005
VIA USMAIL and FAX (727) 791-7920
Mr. Shannon E. Smith
Chief Financial Officer
American Land Lease, Inc.
29399 U.S. Hwy 19 North, Suite 320
Clearwater, Florida 33761
Re: American Land Lease, Inc.
Form 10-K for the year ended 12/31/2004
Filed on 3/15/2005
File No. 001-09360
Dear Mr. Shannon E. Smith:
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
??
??
??
??
</TEXT>
</DOCUMENT>