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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-05-034643.txt : 20060712
<SEC-HEADER>0000000000-05-034643.hdr.sgml : 20060712
<ACCEPTANCE-DATETIME>20050707141452
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-034643
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050707

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BCTC V ASSIGNOR CORP
		CENTRAL INDEX KEY:			0001267426
		STANDARD INDUSTRIAL CLASSIFICATION:	OPERATORS OF APARTMENT BUILDINGS [6513]
		IRS NUMBER:				000000000

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		C/O BOSTON CAPITAL
		STREET 2:		ONE BOSTON PL. #2100
		CITY:			BOSTON
		STATE:			MA
		ZIP:			02108
		BUSINESS PHONE:		6176248900

	MAIL ADDRESS:	
		STREET 1:		C/O BOSTON CAPITAL
		STREET 2:		ONE BOSTON PL #2100
		CITY:			BOSTON
		STATE:			MA
		ZIP:			02108
PUBLIC REFERENCE ACCESSION NUMBER:		0001267426-05-000005
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 4561

      July 7, 2005


      VIA USMAIL and FAX (617) 624-8999

Mr. Marc N. Teal
Principal Financial Officer
BCTC V Assignor Corp.
One Boston Place, Suite 2100
Boston, Massachusetts 02108

      Re:	BCTC V Assignor Corp
      Form 10-K for the year ended 12/31/2004
      Filed on 3/31/2005
      File No. 333-117657-01


Dear Mr. Marc N. Teal:

      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


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</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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