SEC Comment Letter for CRESCENT REAL ESTATE EQUITIES LTD PARTNERSHIP (CIK 0001010958) — Aug 26, 2005
CRESCENT REAL ESTATE EQUITIES LTD PARTNERSHIP (CIK 0001010958)
Date: Aug. 26, 2005 · CIK: 0001010958 · Accession: 0000000000-05-044571
AI Filing Summary & Sentiment
File numbers found in text: 333-42293
Referenced dates: August 16, 2005
Letter
August 26, Mail Stop 4561 John C. Goff 777 Main Street, Suite 2100 Fort Worth, TX 76102
Re: Crescent Real Estate Equities Limited Partnership Form 10-KSB for the year ended December 31, 2004 File No. 333-42293
Dear Mr. Goff:
We have reviewed your response letter dated August 16, 2005 and have the following additional comments.
Form 10-KSB
Managements Discussion and Analysis
Funds from Operations, page 59 1. We have read and considered your response to comment 3. When distributions have been or are expected to be in excess of cash flows from operating activities, the Company should identify the alternative source of the excess distributions. In future filings, this disclosure should be made both when discussing historical distributions, as well as, when the Company is discussing the expected source of future distributions. Advise us if you plan to expand your disclosures in future filings.
* * * *
As appropriate, please respond to these comments within 10 business days or tell us when you will provide us with a response. Detailed cover letters greatly facilitate our review. Please file your cover letter on EDGAR. Please understand that we may have additional comments after reviewing your responses to our comments.
You may contact Yolanda Crittendon, Staff Accountant, at (202) 551-3472 or the undersigned at (202) 551-3498 if you have questions.
Sincerely,
Linda Van Doorn Senior Assistant
Chief
Accountant
Show Raw Text
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
August 26,
2005
Mail Stop 4561
John C. Goff
777 Main Street, Suite 2100
Fort Worth, TX 76102
Re: Crescent Real Estate Equities Limited Partnership
Form 10-KSB for the year ended December 31, 2004
File No. 333-42293
Dear Mr. Goff:
We have reviewed your response letter dated August 16, 2005
and
have the following additional comments.
Form 10-KSB
Managements Discussion and Analysis
Funds from Operations, page 59
1. We have read and considered your response to comment 3. When
distributions have been or are expected to be in excess of cash
flows
from operating activities, the Company should identify the
alternative source of the excess distributions. In future
filings,
this disclosure should be made both when discussing historical
distributions, as well as, when the Company is discussing the
expected source of future distributions. Advise us if you plan to
expand your disclosures in future filings.
* * * *
As appropriate, please respond to these comments within 10
business days or tell us when you will provide us with a response.
Detailed cover letters greatly facilitate our review. Please file
your cover letter on EDGAR. Please understand that we may have
additional comments after reviewing your responses to our
comments.
You may contact Yolanda Crittendon, Staff Accountant, at
(202)
551-3472 or the undersigned at (202) 551-3498 if you have
questions.
Sincerely,
Linda Van Doorn Senior Assistant
Chief
Accountant
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Mr. John C. Goff
Crescent Real Estate Equities Limited Partnership
August 26, 2005
Page 1
</TEXT>
</DOCUMENT>