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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

AI Filing Summary & Sentiment

Date
May 25, 2005
Author
Steven Jacobs
Form
UPLOAD
Company
LMR LAND CO LTD /TN/ (CIK 0000809938)

Letter

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

Show Raw Text
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<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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