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SEC Comment Letter for GLADSTONE COMMERCIAL CORP (GOOD, GOODN, GOODO) (CIK 0001234006) (GOOD) — Aug 7, 2006

GLADSTONE COMMERCIAL CORP (GOOD, GOODN, GOODO) (CIK 0001234006)
Date: Aug. 7, 2006 · CIK: 0001234006 · Accession: 0000000000-06-037260

AI Filing Summary & Sentiment

Date
March 23, 2006
Author
Daniel L. Gordon
Form
UPLOAD
Company
GLADSTONE COMMERCIAL CORP (GOOD, GOODN, GOODO) (CIK 0001234006)

Letter

Mail Stop 4561 VIA U.S. MAIL AND FAX (703) 287-5901 Harry Brill Chief Financial Officer Gladstone Commercial Corporation 1521 Westbranch Drive Suite 200 Mclean, VA 22102

Re: Gladstone Commercial Corporation Form 10-K for the year ended December 31, 2005 Filed March 28, 2006 File No. 0-50363

Dear Mr. Brill:

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

Sincerely,
Daniel L. Gordon
Accounting Branch Chief

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

      March 23, 2006

Mail Stop 4561

      VIA U.S. MAIL AND FAX (703) 287-5901

Harry Brill
Chief Financial Officer
Gladstone Commercial Corporation
1521 Westbranch Drive
Suite 200
Mclean, VA 22102

Re:	Gladstone Commercial Corporation
	Form 10-K for the year ended December 31, 2005
      Filed March 28, 2006
      File No. 0-50363

Dear Mr. Brill:

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

						Sincerely,

Daniel L. Gordon
Accounting Branch Chief

</TEXT>
</DOCUMENT>