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SEC Comment Letter for INCOME OPPORTUNITY REALTY INVESTORS (IOR) — Nov 9, 2005

INCOME OPPORTUNITY REALTY INVESTORS INC /TX/ (IOR) (CIK 0000949961)
Date: Nov. 9, 2005 · CIK: 0000949961 · Accession: 0000000000-05-056953

AI Filing Summary & Sentiment

File numbers found in text: 001-14784

Date
November 9, 2005
Author
Steven Jacobs
Form
UPLOAD
Company
INCOME OPPORTUNITY REALTY INVESTORS INC /TX/ (IOR) (CIK 0000949961)

Letter

November 9, 2005 Mail Stop 4561 Mr. Robert N. Crouch II Executive Vice President and Chief Financial Officer Income Opportunity Realty Investors, Inc. 1755 Wittington Place, Suite 340 Dallas, Texas 75234

Re: Income Opportunity Realty Investors, Inc. Form 10-K for the year ended December 31, 2004 File No. 001-14784

Dear Mr. Crouch:

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

Sincerely,
Steven Jacobs
Accounting Branch Chief

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

      November 9, 2005

Mail Stop 4561

Mr. Robert N. Crouch II
Executive Vice President and Chief Financial Officer
Income Opportunity Realty Investors, Inc.
1755 Wittington Place, Suite 340
Dallas, Texas 75234

Re:	Income Opportunity Realty Investors, Inc.
	Form 10-K for the year ended December 31, 2004
      File No. 001-14784

Dear Mr. Crouch:

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

							Sincerely,

Steven Jacobs
Accounting Branch Chief

</TEXT>
</DOCUMENT>