<SEC-DOCUMENT>0001171520-22-000292-index.html : 20220923
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<ACCEPTANCE-DATETIME>20220509171351
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001171520-22-000292
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20220509

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SINGER JULIAN D.
		CENTRAL INDEX KEY:			0001628706

	FILING VALUES:
		FORM TYPE:		CORRESP

	MAIL ADDRESS:	
		STREET 1:		2200 FLETCHER AVENUE
		STREET 2:		SUITE 501
		CITY:			FORT LEE
		STATE:			NJ
		ZIP:			07024
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>image_002.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 2 - file: image_002.jpg

</DOCUMENT>
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