-----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,
 GieUzAbmSRjiOGldVftu0gv5hnEe9LepZRhks5snwnYsry4Te6BNdbTKcAOoR5FA
 9/ex2k7p8qcNpyzTLUc2NQ==

<SEC-DOCUMENT>0000000000-09-068599.txt : 20100628
<SEC-HEADER>0000000000-09-068599.hdr.sgml : 20100628
<ACCEPTANCE-DATETIME>20091204145515
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-09-068599
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20091204

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			EMPIRE AMERICAN REALTY TRUST INC
		CENTRAL INDEX KEY:			0001466085
		STANDARD INDUSTRIAL CLASSIFICATION:	REAL ESTATE INVESTMENT TRUSTS [6798]
		IRS NUMBER:				264567130
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1209

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		25 PHILIPS PARKWAY
		CITY:			MONTVALE
		STATE:			NJ
		ZIP:			07645
		BUSINESS PHONE:		2013263300

	MAIL ADDRESS:	
		STREET 1:		25 PHILIPS PARKWAY
		CITY:			MONTVALE
		STATE:			NJ
		ZIP:			07645
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
<PDF>
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end
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