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SEC Company Response from MINISTRY PARTNERS INVESTMENT COMPANY, LLC (CIK 0000944130) — Nov 30, 2005

MINISTRY PARTNERS INVESTMENT COMPANY, LLC (CIK 0000944130)
Date: Nov. 30, 2005 · CIK: 0000944130 · Accession: 0000944130-05-000024

AI Filing Summary & Sentiment

File numbers found in text: 333-04028

Date
November 30, 2005
Author
/s/ Gabriel B. Encarnacion
Form
CORRESP
Company
MINISTRY PARTNERS INVESTMENT COMPANY, LLC (CIK 0000944130)

Letter

United States Securities and Exchange Commission Item 4.01 Form 8-K Filed November 17, 2005 File No. 333-04028-LA

Re: Ministry Partners Investment Corporation

Dear Mr. Komar:

This letter is in response to the facsimile sent to Ministry Partners Investment Corporation (MPIC) on November 22, 2005 and confirms that Turner, Warren, Hwang and Conrad (TWHC), the former auditor of MPIC, was a registered public accounting firm with the Public Company Accounting Oversight Board (PCAOB) at the time of issuance of MPIC's Form 10-KSB for the fiscal year ended December 31, 2004. I contacted the office of TWHC on November 29, 2005 and verbally confirmed their registration status at the end of 2004.

Sincerely,
/s/ Gabriel B. Encarnacion

Show Raw Text
CORRESP
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filename1.htm

November 30

November 30, 2005

Mr. Matthew Komar

Staff Accountant, Division of
Corporation Finance

United States Securities and Exchange
Commission

450 Fifth Street, N.W.

Washington, D.C. 20549-0408

Re:    Ministry
Partners Investment Corporation

Item 4.01 Form 8-K

Filed November 17, 2005

File No. 333-04028-LA

Dear Mr. Komar:

This letter is in response to the
facsimile sent to Ministry Partners Investment Corporation (MPIC) on November
22, 2005 and confirms that Turner, Warren, Hwang and Conrad (TWHC), the former
auditor of MPIC, was a registered public accounting firm with the Public Company
Accounting Oversight Board (PCAOB) at the time of issuance of MPIC's Form 10-KSB
for the fiscal year ended December 31, 2004.  I contacted the office of
TWHC on November 29, 2005 and verbally confirmed their registration status at
the end of 2004.

Sincerely,

/s/ Gabriel B. Encarnacion

Gabriel B. Encarnacion

Principal Accounting Officer

Ministry Partners Investment
Corporation

955 W. Imperial Highway

Brea, CA 92821