SecProbe.io

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<FILENAME>filename1.txt
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Mail Stop 4561
      June 21, 2005

Mr. Robert Bond Miller
President
U.S. Realty Income Partners, L.P.
P.O. Box 58006
Nashville, TN 37205

	RE:	U.S. Realty Income Partners, L.P.
		Form 8-K/A
		Filed June 8, 2005
            	File No. 1-32467

Dear Mr. Miller:

      We have reviewed your amended filing and have the following
comments.  Where indicated, we think you should revise your
document
in response to these comments.  If you disagree, we will consider
your explanation as to why our comment is inapplicable or a
revision
is unnecessary.  Please be as detailed as necessary in your
explanation.  In some of our comments, we may ask you to provide
us
with supplemental information so we may better understand your
disclosure.  After reviewing this information, we may or may not
raise additional comments.

      	Please understand that the purpose of our review process
is
to assist you in your compliance with the applicable disclosure
requirements and to enhance the overall disclosure in your filing.
We look forward to working with you in these respects.  We welcome
any questions you may have about our comments or on any other
aspect
of our review.  Feel free to call me at the telephone number
listed
at the end of this letter.

Form 8-K/A filed June 8, 2005

1. Please amend your filing and state whether the General Partner
has
authorized the former accountants to respond fully to the
inquiries
of the successor accountants concerning the significant deficiency
in
accordance with Item 304(a)(1)(iv)(C) of Regulation S-K.

Please respond to these comments within five business days from
the
date of this letter.  Any questions regarding the above should be
directed to me at (202) 551-3469.

								Sincerely,

								Thomas Flinn
								Staff Accountant
Mr. Robert Bond Miller
U.S. Realty Income Partners, L.P.
June 21, 2005
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