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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-05-058274.txt : 20060911
<SEC-HEADER>0000000000-05-058274.hdr.sgml : 20060911
<ACCEPTANCE-DATETIME>20051117110637
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-058274
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20051117

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DVL INC /DE/
		CENTRAL INDEX KEY:			0000215639
		STANDARD INDUSTRIAL CLASSIFICATION:	REAL ESTATE INVESTMENT TRUSTS [6798]
		IRS NUMBER:				132892858
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		70 EAST 55TH STREET
		STREET 2:		7TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10022
		BUSINESS PHONE:		2014871300

	MAIL ADDRESS:	
		STREET 1:		70 EAST 55TH STREET
		STREET 2:		7TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10022

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DEL VAL FINANCIAL CORP
		DATE OF NAME CHANGE:	19920703
PUBLIC REFERENCE ACCESSION NUMBER:		0001193805-05-000685
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


                                                      November 17,
2005


Mail Stop 4561

Alan E. Casnoff
70 East 55th Street
New York, New York 10022

      Re:	DVL, Inc.
		Form 10-K for the year ended December 31, 2004
		File No. 001-08356

Dear Mr. Casnoff:

      We have completed our review of your Form 10-K and do not,
at
this time, have any further comments.

      You may contact Yolanda Crittendon, Staff Accountant, at
(202)
551-3472 or the undersigned at (202) 551-3413 if you have
questions.


							Sincerely,


            Cicely D. Luckey
      Branch Chief

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??

??

??

Alan Casnoff
DVL, Inc.
September 6, 2005
Page 1


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