AEI Fund Management, Inc.
1300 Wells Fargo Place
30 East 7 Street
St. Paul, MN  55101


May 26, 2005


Securities and Exchange Commission
Washington, D.C. 20549

To Whom It May Concern:

    Filed electronically, is Form SB-2 for AEI Income & Growth Fund
26  LLC.  We are simultaneously forwarding courtesy copies to Karen
Garnett of  the  Corporate  Finance  Division.  If  you  have  any
questions, please  feel  free  to  call  me  at  1-800-328-3519  or
Mr. Thomas Martin of Dorsey & Whitney at 612-340-8706.


Sincerely,


AEI Fund Management XXI Inc.
Patrick W. Keene
Chief Financial Officer


FAX:
AEI Fund Management: 651-227-7705
Thomas Martin:       612-340-7800