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SEC Comment Letter for ARIZONA LAND INCOME CORP (CIK 0000830748) — Nov 29, 2005

ARIZONA LAND INCOME CORP (CIK 0000830748)
Date: Nov. 29, 2005 · CIK: 0000830748 · Accession: 0000000000-05-059938

AI Filing Summary & Sentiment

File numbers found in text: 001-09900

Date
November 29, 2005
Author
Linda van Doorn
Form
UPLOAD
Company
ARIZONA LAND INCOME CORP (CIK 0000830748)

Letter

Mail Stop 4561 VIA U.S. MAIL AND FAX (602)952-0924 Thomas R. Hislop Chief Financial Officer Arizona Land Income Corporation 2999 North 44th Street, Suite 100 Phoenix, Arizona 85018

Re: Arizona Land Income Corporation Form 10-K for the year ended December 31, 2004 Filed March 31, 2005 File No. 001-09900

Dear Mr. Hislop:

We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments.

Sincerely,
Linda van Doorn
Senior Assistant Chief Accountant

Show Raw Text
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November 29, 2005

Mail Stop 4561

VIA U.S. MAIL AND FAX (602)952-0924

Thomas R. Hislop
Chief Financial Officer
Arizona Land Income Corporation
2999 North 44th Street, Suite 100
Phoenix, Arizona 85018

Re:	Arizona Land Income Corporation
	Form 10-K for the year ended December 31, 2004
	Filed March 31, 2005
      File No. 001-09900

Dear Mr. Hislop:

      We have completed our review of your Form 10-K and related
filings and do not, at this time, have any further comments.

								Sincerely,

								Linda van Doorn
      Senior Assistant Chief Accountant

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Hewitt Associates, Inc.
December 28, 2004
Page 1

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