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SEC Comment Letter for AMERICAN CHURCH MORTGAGE CO (CIK 0000934543) — Nov 1, 2005

AMERICAN CHURCH MORTGAGE CO (CIK 0000934543)
Date: Nov. 1, 2005 · CIK: 0000934543 · Accession: 0000000000-05-055387

AI Filing Summary & Sentiment

Date
November 1, 2005
Author
Linda van Doorn
Form
UPLOAD
Company
AMERICAN CHURCH MORTGAGE CO (CIK 0000934543)

Letter

November 1, 2005 Mail Stop 4561 Philip J. Myers American Church Mortgage Company 10237 Yellow Circle Drive Minnetonka, MN 55343

Re: American Church Mortgage Company Form 10-K for the year ended December 31, 2004 Filed March 31, 2005 File No. 33-87570

Dear Mr. Myers:

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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<TEXT>

November 1, 2005

Mail Stop 4561

Philip J. Myers
American Church Mortgage Company
10237 Yellow Circle Drive
Minnetonka, MN 55343

Re:	American Church Mortgage Company
	Form 10-K for the year ended December 31, 2004
	Filed March 31, 2005
      File No. 33-87570

Dear Mr. Myers:

      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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