-----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,
 Mf75n1Y3ozKhmezozmOyj7dyH/yjvKNpixoSiqA4X5vX8KLkTHVJ6P5da6qCCyFP
 QiBnboWHFRg2+nev5b8dJQ==

<SEC-DOCUMENT>0000000000-05-043609.txt : 20060822
<SEC-HEADER>0000000000-05-043609.hdr.sgml : 20060822
<ACCEPTANCE-DATETIME>20050823175039
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-043609
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050823

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BOSTON FINANCIAL APARTMENTS ASSOCIATES LP
		CENTRAL INDEX KEY:			0000354626
		STANDARD INDUSTRIAL CLASSIFICATION:	REAL ESTATE [6500]
		IRS NUMBER:				042734133
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		101 ARCH ST 16TH FLOOR
		CITY:			BOSTON
		STATE:			MA
		ZIP:			02110-1106
		BUSINESS PHONE:		6174393911

	MAIL ADDRESS:	
		STREET 1:		101 ARCH STREET
		CITY:			BOSTON
		STATE:			MA
		ZIP:			02110
PUBLIC REFERENCE ACCESSION NUMBER:		0000810663-05-000021
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


      August 23, 2005


Mail Stop 4561

VIA U.S. MAIL AND FAX 1-617-346-7784

Mr. Jenny Netzer
Executive Vice President
Boston Financial Apartments Associates, L.P.
101 Arch Street
Boston, MA  02108-4406

RE:	Boston Financial Apartments Associates, L.P.
Form 10-K for the year ended December 31, 2004
File no. 0-10057

Dear Ms. Netzer:

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


							Sincerely,


Jorge Bonilla
Senior Staff Accountant


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