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SEC Comment Letter for UNIPROP MANUFACTURED HOUSING COMMUNITIES INCOME FUND II — May 19, 2005

UNIPROP MANUFACTURED HOUSING COMMUNITIES INCOME FUND II /MI/ (CIK 0000805993)
Date: May 19, 2005 · CIK: 0000805993 · Accession: 0000000000-05-024662

AI Filing Summary & Sentiment

Date
May 18, 2005
Author
Daniel L. Gordon
Form
UPLOAD
Company
UNIPROP MANUFACTURED HOUSING COMMUNITIES INCOME FUND II /MI/ (CIK 0000805993)

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

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