SEC Comment Letter for LMR LAND CO — Jun 10, 2005
LMR LAND CO LTD /TN/ (CIK 0000809938)
Date: June 10, 2005 · CIK: 0000809938 · Accession: 0000000000-05-029131
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<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
Mail Stop 4561
May 25, 2005
Michael A. Hartley
Chief Financial Officer
LMR Land Company, Ltd.
3310 West End Avenue, Suite 490
Nashville, Tennessee 37203
Re: LMR Land Company, Ltd.
Form 10-K for the fiscal year ended December 31, 2004
Filed March 29, 2005
File No. 0-16727
Dear Mr. Hartley:
We have completed our review of your Form 10-K and have no further
comments at this time.
Sincerely,
Steven Jacobs
Branch Chief
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Michael A. Hartley
LMR Land Company, Ltd.
May 25, 2005
Page 3
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