-----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,
 QI4G6iTdkcgcAx7UD3+o60fvI2E61igwiIM6i+aSDTtFlk7wfe2FsnWj7UulYHlg
 hfOu5WdcXrHCUKNpdhiKUQ==

<SEC-DOCUMENT>0000000000-09-010163.txt : 20090413
<SEC-HEADER>0000000000-09-010163.hdr.sgml : 20090413
<ACCEPTANCE-DATETIME>20090226140704
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-09-010163
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20090226

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GYRODYNE CO OF AMERICA INC
		CENTRAL INDEX KEY:			0000044689
		STANDARD INDUSTRIAL CLASSIFICATION:	OPERATORS OF NONRESIDENTIAL BUILDINGS [6512]
		IRS NUMBER:				111688021
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		1 FLOWERFIELD
		STREET 2:		SUITE 24
		CITY:			ST JAMES
		STATE:			NY
		ZIP:			11780
		BUSINESS PHONE:		6315845400

	MAIL ADDRESS:	
		STREET 1:		1 FLOWERFIELD
		STREET 2:		SUITE 24
		CITY:			ST JAMES
		STATE:			NY
		ZIP:			11780
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
<PDF>
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