-----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, WDWeEQ446+PoITys3cdmU6nPEuFiSlm2oor9nBy+gqycilgUowk2fDBG6jkzZsCN SJgOngCNKRYhyK0bSUX04Q== 0000000000-05-029350.txt : 20060929 0000000000-05-029350.hdr.sgml : 20060929 20050613094112 ACCESSION NUMBER: 0000000000-05-029350 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20050613 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: HMG COURTLAND PROPERTIES INC CENTRAL INDEX KEY: 0000311817 STANDARD INDUSTRIAL CLASSIFICATION: REAL ESTATE INVESTMENT TRUSTS [6798] IRS NUMBER: 591914299 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 1870 S BAYSHORE DRIVE CITY: COCONUT GROVE STATE: FL ZIP: 33133 BUSINESS PHONE: 305-854-6803 MAIL ADDRESS: STREET 1: 2701 S BAYSHORE DRIVE STREET 2: 2701 S BAYSHORE DRIVE CITY: COCONUT GROVE STATE: FL ZIP: 33133 FORMER COMPANY: FORMER CONFORMED NAME: HMG PROPERTY INVESTORS INC DATE OF NAME CHANGE: 19880215 FORMER COMPANY: FORMER CONFORMED NAME: HOSPITAL MORTGAGE GROUP INC DATE OF NAME CHANGE: 19810818 PUBLIC REFERENCE ACCESSION NUMBER: 0000950159-05-000375 LETTER 1 filename1.txt June 10, 2005 Mail Stop 4561 VIA U.S. MAIL AND FAX (305) 856-7342 Mr. Lawrence Rothstein Principal Financial Officer HMG/Courtland Properties, Inc. 1870 S. Bayshore Drive Coconut Grove, FL 33133 Re: HMG/Courtland Properties, Inc. Form 10-KSB for the year ended December 31, 2004 Filed March 31, 2005 File No. 1-07865 Dear Mr. Rothstein: We have completed our review of your Form 10-KSB and related filings and do not, at this time, have any further comments. Sincerely, Steven Jacobs Accounting Branch Chief ?? ?? ?? ?? Hewitt Associates, Inc. December 28, 2004 Page 2 -----END PRIVACY-ENHANCED MESSAGE-----