April 5, 2006



United States Securities
and Exchange Commission
Judicial Plaza
450 Fifth Street NW
Washington, D.C. 20549

RE:  AEI Income & Growth Fund 26 LLC (333-125266)
     Post-Effective Amendment No. 1 to Registration Statement on
     Form SB-2

Dear Sir or Madam:

     Filed electronically in connection  with  the above-referenced
Registration Statement on Form SB-2 is the Post-Effective Amendment
No. 1 to the Registration Statement.

     The  purpose of this amendment is to include updated financial
information for the year ended December 31, 2005    and  to  update
the   property  disclosure  and  Income  Tax  Aspects section.  The
amendment is filed in accordance with the requirements of paragraph
20D of Guide 5.

     If you have any questions regarding  this  filing, please call
Patrick  Keene  at  651-225-7738.




Sincerely,


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