-----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,
 CVilCf9qKjlBmmqKNkxXSgMMR//b6c+r2e29UerwRjNLgcl/6ZzdveyJBIBa1bKS
 +eBwGlddFRiRCtcB8yduPg==

<SEC-DOCUMENT>0000000000-06-038525.txt : 20060815
<SEC-HEADER>0000000000-06-038525.hdr.sgml : 20060815
<ACCEPTANCE-DATETIME>20060814084852
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-038525
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060814

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PALMETTO REAL ESTATE TRUST
		CENTRAL INDEX KEY:			0000075894
		STANDARD INDUSTRIAL CLASSIFICATION:	REAL ESTATE INVESTMENT TRUSTS [6798]
		IRS NUMBER:				570405064
		STATE OF INCORPORATION:			SC
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		45 LIBERTY LANE
		CITY:			GREENVILLE
		STATE:			SC
		ZIP:			29607
		BUSINESS PHONE:		8032336007

	MAIL ADDRESS:	
		STREET 1:		45 LIBERTY LA
		CITY:			GREENVILLE
		STATE:			SC
		ZIP:			29607

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PALMETTO INDUSTRIAL CORP
		DATE OF NAME CHANGE:	19730412

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PALMETTO PULP & PAPER CORP
		DATE OF NAME CHANGE:	19690226
PUBLIC REFERENCE ACCESSION NUMBER:		0000939057-05-000077
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
<PDF>
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