SEC Comment Letter for OWENS MORTGAGE INVESTMENT FUND A CALIF LTD PARTNERSHIP (CIK 0000841501) — Oct 26, 2005
OWENS MORTGAGE INVESTMENT FUND A CALIF LTD PARTNERSHIP (CIK 0000841501)
Date: Oct. 26, 2005 · CIK: 0000841501 · Accession: 0000000000-05-054417
AI Filing Summary & Sentiment
Referenced dates: October 17, 2005
Letter
October 26, 2005 Mail Stop 4561 Via U.S. Mail and Fax (925) 935-1486 Mr. Bryan H. Draper Chief Financial Officer and Secretary Owens Financial Group, Inc. 2221 Olympic Boulevard Walnut Creek, CA 94595
RE: Owens Mortgage Investment Fund, a California Limited Partnership Form 10-K for the fiscal year ended December 31, 2004 Filed March 24, 2005 Forms 10-QSB for the quarterly period ended March 31, 2005 and June 30, 2005 File No. 0-17248
Dear Mr. Draper:
We have reviewed your response letter dated October 17, 2005 and have the following additional comment. In our comment, we ask you to provide us with information so we may better understand your disclosure. After reviewing this information, we may 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 comment or on any other aspect of our review. Feel free to call us at the telephone numbers listed at the end of this letter.
Note (4) Real Estate Held for Sale
(b) Investments in Limited Liability Companies
1. Related to your response to prior comment 3, tell us what consideration you gave to making the disclosures specified by paragraphs 23 and 24 of FIN 46(R).
Please respond to the comments included in this letter within ten business days. If you have any questions, you may contact William Demarest at (202) 551-3432 or me at (202) 551-3780.
Sincerely,
Linda van Doorn
Senior Assistant Chief Accountant
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<TYPE>LETTER
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<FILENAME>filename1.txt
<TEXT>
October 26, 2005
Mail Stop 4561
Via U.S. Mail and Fax (925) 935-1486
Mr. Bryan H. Draper
Chief Financial Officer and Secretary
Owens Financial Group, Inc.
2221 Olympic Boulevard
Walnut Creek, CA 94595
RE: Owens Mortgage Investment Fund, a California Limited
Partnership
Form 10-K for the fiscal year ended December 31, 2004
Filed March 24, 2005
Forms 10-QSB for the quarterly period ended March 31, 2005 and
June
30, 2005
File No. 0-17248
Dear Mr. Draper:
We have reviewed your response letter dated October 17, 2005
and have the following additional comment. In our comment, we ask
you to provide us with information so we may better understand
your
disclosure. After reviewing this information, we may 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 comment or on any other
aspect
of our review. Feel free to call us at the telephone numbers
listed
at the end of this letter.
Note (4) Real Estate Held for Sale
(b) Investments in Limited Liability Companies
1. Related to your response to prior comment 3, tell us what
consideration you gave to making the disclosures specified by
paragraphs 23 and 24 of FIN 46(R).
Please respond to the comments included in this letter
within
ten business days. If you have any questions, you may contact
William Demarest at (202) 551-3432 or me at (202) 551-3780.
Sincerely,
Linda van Doorn
Senior Assistant Chief Accountant
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Owens Mortgage Investment Fund, a California Limited Partnership
October 26, 2005
Page 1
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