SEC Comment Letter for CORPORATE PROPERTY ASSOCIATES 12 INC (CIK 0000912046) — Jun 7, 2005

CORPORATE PROPERTY ASSOCIATES 12 INC (CIK 0000912046)
Date: June 7, 2005 · CIK: 0000912046 · Accession: 0000000000-05-028298

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AI Filing Summary & Sentiment

Date

June 7, 2005

Author

Cicely D. Luckey

Form

UPLOAD

Company

CORPORATE PROPERTY ASSOCIATES 12 INC (CIK 0000912046)

Letter

Mail Stop 4561 June 7, 2005 Mr. Claude Fernandez Chief Financial Officer Corporate Property Associates 12, Inc. 50 Rockefeller Plaza New York, New York 10020

Re: Corporate Property Associates 12, Inc. Form 10-K for the year ended December 31, 2004 File No. 033-68728

Dear Mr. Fernandez:

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

Sincerely,
Cicely D. Luckey
Accounting Branch Chief

Show Raw Text

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

Mail Stop 4561
      June 7, 2005

Mr. Claude Fernandez
Chief Financial Officer
Corporate Property Associates 12, Inc.
50 Rockefeller Plaza
New York, New York 10020

      Re:	Corporate Property Associates 12, Inc.
		Form 10-K for the year ended December 31, 2004
      File No. 033-68728

Dear Mr. Fernandez:

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

								Sincerely,

      Cicely D. Luckey
      Accounting Branch Chief

</TEXT>
</DOCUMENT>

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