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
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File numbers found in text: 333-04028
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CORRESP 1 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