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CORRESP
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Behringer Harvard Opportunity REIT I, Inc. / CORRESP

                                                                                    Seth K.
Weiner

                                                                                    404-504-7664

                                                                                    skw@mmmlaw.com

                                                                                    www.mmmlaw.com

September
16, 2005

VIA
EDGAR

Securities
and Exchange Commission

Main
Filing Desk

100 F
Street, N.E.

Washington,
D.C. 20002

      Re:

      Behringer
      Harvard Opportunity REIT I, Inc.

      Request
      for Acceleration

      File
      No. 333-120847

Ladies
and Gentlemen:

On behalf
of Behringer Harvard Opportunity REIT I, Inc. (the “Company”), enclosed for
filing is the Company’s request pursuant to Rule 461 promulgated by the
Commission under the Securities Act of 1933, as amended (the “Act”), for the
acceleration of the effectiveness of its Registration Statement on Form S-11
(File No. 333-120847) under the Act to immediate effectiveness on Tuesday,
September 20, 2005 at 4:00 p.m. Eastern Daylight Time or as soon thereafter
as is practicable.

If you
have any questions, please do not hesitate to contact the undersigned at (404)
504-7664, David M. Calhoun, Esq. at (404) 504-7613, or Lauren B. Prevost,
Esq. at (404) 504-7744.

                                    Sincerely,

                                    MORRIS, MANNING &
MARTIN, LLP

                                    /s/ Seth K.
Weiner

                                    Seth K.
Weiner

cc:   Gerald J.
Reihsen, III, Esq.

Michael
McTiernan, Esq.

David M.
Calhoun, Esq.

Lauren B.
Prevost, Esq.

Behringer
Harvard Opportunity REIT I, Inc.

15601
Dallas Parkway, Suite 600

Addison,
Texas 75001

September
16, 2005

VIA
EDGAR

Securities
and Exchange Commission

Main
Filing Desk

100 F
Street, N.E.

Washington,
D.C. 20002

      Re:

      Behringer
      Harvard Opportunity REIT I, Inc.

      Request
      for Acceleration

      File
      No. 333-120847

Ladies
and Gentlemen:

Pursuant
to Rule 461 under the Securities Act of 1933 (the “Act”), Behringer Harvard
Opportunity REIT I, Inc. (the “Company”) hereby requests acceleration of the
effective date of its Registration Statement on Form S-11 (File No. 333-120847)
to immediate effectiveness on Tuesday, September 20, 2005 at 4:00 p.m. Eastern
Daylight Time or as soon thereafter as is practicable.

The
Company acknowledges that, should the Commission or the staff, acting through
delegated authority, declare the Registration Statement effective, it does not
foreclose the Commission from taking any action with respect to the Registration
Statement, that the action of the Commission or the staff, acting through
delegated authority, in declaring the Registration Statement effective, does not
relieve the Company from its full responsibility for the adequacy and accuracy
of the disclosure in the Registration Statement, and that the Company may not
assert this action as defense in any proceeding initiated by the Commission or
any person under the federal securities laws of the United States.

If you
have any questions, please call me at (214) 655-1600.

                                        Sincerely,

                                        Behringer Harvard
Opportunity REIT I, Inc.

                                         /s/ Gerald J. Reihsen, III

                                        Gerald J. Reihsen,
III

                                        Executive Vice
President and Secretary

cc:   David M.
Calhoun, Esq.

Lauren B.
Prevost, Esq.

Seth K.
Weiner, Esq.