-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 HffIpgo0Bartxvt0V5/TxxlJP/iPvW99/8e8QVlLt/0v7yZQcUDBLudeBoh4LL3V
 hFoln50XTcApN8yoYZOM1g==

<SEC-DOCUMENT>0000000000-08-005955.txt : 20080310
<SEC-HEADER>0000000000-08-005955.hdr.sgml : 20080310
<ACCEPTANCE-DATETIME>20080201160335
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-08-005955
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20080201

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			AEI INCOME & GROWTH FUND 23 LLC
		CENTRAL INDEX KEY:			0001073363
		STANDARD INDUSTRIAL CLASSIFICATION:	REAL ESTATE [6500]
		IRS NUMBER:				411922579
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		30 EAST 7TH ST SUITE 1300
		CITY:			ST PAUL
		STATE:			MN
		ZIP:			55101
		BUSINESS PHONE:		6512277333

	MAIL ADDRESS:	
		STREET 1:		30 EAST 7TH ST SUITE 1300
		CITY:			ST PAUL
		STATE:			MN
		ZIP:			55101
PUBLIC REFERENCE ACCESSION NUMBER:		0000819577-07-000017
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
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