SEC Comment Letter for LTC PROPERTIES INC (LTC) (CIK 0000887905) (LTC) — Jul 13, 2012

LTC PROPERTIES INC (LTC) (CIK 0000887905)
Date: July 13, 2012 · CIK: 0000887905 · Accession: 0000000000-12-036863

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Document Type

Confidence

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File numbers found in text: 001-11314

Date

December 31, 2011

Author

/s/ Kevin Woody

Form

UPLOAD

Company

LTC PROPERTIES INC (LTC) (CIK 0000887905)

Letter

July 13 , 2012 VIA E -Mail Ms. Pamela Shelley -Kessler Executive Vice President and Chief Financial Officer LTC Properties, Inc. 2829 Townsgate Road, Suite 350 Westlake Village, California 91361

Re: LTC Properties, Inc. Form 10 -K for the year ended December 31, 2011 Filed on February 27, 2012 File No. 001-11314

Dear Ms. Pamela Shelley -Kessler:

We have completed our review of your filing . We remind you that our com ments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commis sion or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Kevin Woody

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July 13 , 2012

VIA E -Mail
Ms. Pamela Shelley -Kessler
Executive Vice President and Chief Financial Officer
LTC Properties, Inc.
2829 Townsgate Road, Suite 350
Westlake  Village, California  91361

Re: LTC Properties, Inc.
  Form 10 -K for the year ended December 31, 2011
Filed on February 27, 2012
File No.  001-11314

Dear Ms. Pamela Shelley -Kessler:

We have completed our review of your filing .  We remind you that our com ments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action with respect to the company or the filing  and the company may not assert staff
comments as a defense in any proceeding initiated by the Commis sion or any person under the
federal securities laws of the United States.  We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filing  to be certain that the filing  includes  the
information the Securities Exchange  Act of 1934 and all applicable rules require.

Sincerely,

  /s/ Kevin Woody

  Kevin Woody
 Branch Chief

SecProbe.io