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SEC Comment Letter for NATIONAL TAX CREDIT PARTNERS L P (CIK 0000847415) — Aug 19, 2005

NATIONAL TAX CREDIT PARTNERS L P (CIK 0000847415)
Date: Aug. 19, 2005 · CIK: 0000847415 · Accession: 0000000000-05-043030

AI Filing Summary & Sentiment

File numbers found in text: 000-18541

Date
August 19, 2005
Author
Steven Jacobs
Form
UPLOAD
Company
NATIONAL TAX CREDIT PARTNERS L P (CIK 0000847415)

Letter

Mail Stop 4561 VIA U.S. MAIL AND FAX (864) 239-5824 Mr. David R. Robertson President and Chief Executive Officer National Partnership Investments Corp. 55 Beattie Place, PO Box 1089 Greenville, SC 29602

Re: National Tax Credit Partners, LP Form 10-KSB for the year ended December 31, 2004 Filed April 15, 2005 File No. 000-18541

Dear Mr. Robertson:

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

Sincerely,
Steven Jacobs
Accounting Branch Chief
??

Show Raw Text
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

	August 19, 2005

Mail Stop 4561

VIA U.S. MAIL AND FAX (864) 239-5824

Mr. David R. Robertson
President and Chief Executive Officer
National Partnership Investments Corp.
55 Beattie Place, PO Box 1089
Greenville, SC 29602

Re:	National Tax Credit Partners, LP
      Form 10-KSB for the year ended December 31, 2004
      Filed April 15, 2005
      File No. 000-18541

Dear Mr. Robertson:

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

								Sincerely,

      Steven Jacobs
      Accounting Branch Chief
??

??

??

??

Mr. David R. Robertson
National Partnership Investments Corp.
August 1, 2005
Page 1

</TEXT>
</DOCUMENT>