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SEC Company Response from US REALTY INCOME PARTNERS LP (CIK 0000822819) — Jul 5, 2005

US REALTY INCOME PARTNERS LP (CIK 0000822819)
Date: July 5, 2005 · CIK: 0000822819 · Accession: 0000822819-05-000022

AI Filing Summary & Sentiment

Referenced dates: June 27, 2005

Date
July 5, 2005
Author
Its Managing General Partner
Form
CORRESP
Company
US REALTY INCOME PARTNERS LP (CIK 0000822819)

Letter

U.S. Realty Income Partners, LP P.O. Box 58006 Nashville, TN 37205 July 5, 2005 Mr. Daniel L. Gordon United States Securities & Exchange Commission Division of Corporate Finance 460 Fifth Street, N.W. Washington, DC 20549

Dear Mr. Gordon:

In connection with the response of U.S. Realty Income Partners, LP (?Company?) to your letter dated June 27, 2005, I make the following statements on behalf of the Company, in my capacity as managing general partner.

1. The Company is responsible for the adequacy and accuracy of the disclosures in the filing; 2. Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and 3. The company may not assert staff comments as a defense in any proceedings initiated by the Commission or any person under the federal securities laws of the United States.

Sincerely,
U.S. REALTY INCOME PARTNERS, LP
by: Vanderbilt Realty Joint Venture
The General Partner
by: Vanderbilt Realty Associates, Inc.
Its Managing General Partner

Show Raw Text
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
U.S. Realty Income Partners, LP
P.O. Box 58006
Nashville, TN  37205

July 5, 2005

Mr. Daniel L. Gordon
United States Securities & Exchange Commission
Division of Corporate Finance
460 Fifth Street, N.W.
Washington, DC  20549

Dear Mr. Gordon:

In connection with the response of U.S. Realty Income Partners, LP (?Company?)
to your letter dated June 27, 2005, I make the following statements on behalf
of the Company, in my capacity as managing general partner.

1.	The Company is responsible for the adequacy and accuracy of the
disclosures in the filing;
2.	Staff comments or changes to disclosure in response to staff comments
do not foreclose the Commission from taking any action with respect to
the filing; and
3.	The company may not assert staff comments as a defense in any
proceedings initiated by the Commission or any person under the federal
securities laws of the United States.

Sincerely,
U.S. REALTY INCOME PARTNERS, LP
by:  Vanderbilt Realty Joint Venture
       The General Partner

by:  Vanderbilt Realty Associates, Inc.
       Its Managing General Partner

by:  s/n Robert Bond Miller
       Robert Bond Miller, President, Director, Chief Executive Officer,
         Chief Financial Officer & Chief Accounting Officer

</TEXT>
</DOCUMENT>