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SEC Comment Letter for ESSEX PORTFOLIO LP (CIK 0001053059) — Aug 5, 2005

ESSEX PORTFOLIO LP (CIK 0001053059)
Date: Aug. 5, 2005 · CIK: 0001053059 · Accession: 0000000000-05-040399

AI Filing Summary & Sentiment

File numbers found in text: 333-44467

Date
August 5, 2005
Author
Cicely Luckey
Form
UPLOAD
Company
ESSEX PORTFOLIO LP (CIK 0001053059)

Letter

Mail Stop 4561 VIA U.S. MAIL AND FAX 1-650-858-0139 Mr. Michael J. Schall Senior Executive Vice President Essex Property Trust, Inc. 925 East Meadow Drive Palo Alto, CA 94303

RE: Essex Portfolio L.P. Form 10-K for the year ended December 31, 2004 File no. 333-44467-01

Dear Mr. Schall:

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

Sincerely,
Cicely Luckey
Branch Chief

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

      August 5, 2005

Mail Stop 4561

VIA U.S. MAIL AND FAX 1-650-858-0139

Mr. Michael J. Schall
Senior Executive Vice President
Essex Property Trust, Inc.
925 East Meadow Drive
Palo Alto, CA  94303

RE:	Essex Portfolio L.P.
Form 10-K for the year ended December 31, 2004
File no. 333-44467-01

Dear Mr. Schall:

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

							Sincerely,

Cicely Luckey
Branch Chief

</TEXT>
</DOCUMENT>