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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000000000-06-004866.txt : 20060926
<SEC-HEADER>0000000000-06-004866.hdr.sgml : 20060926
<ACCEPTANCE-DATETIME>20060130083223
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-004866
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060130

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			REIT AMERICAS, INC.
		CENTRAL INDEX KEY:			0000810836
		STANDARD INDUSTRIAL CLASSIFICATION:	REAL ESTATE INVESTMENT TRUSTS [6798]
		IRS NUMBER:				860576027
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		2940 N. SWAN ROAD, SUITE 212
		CITY:			TUCSON
		STATE:			AZ
		ZIP:			85712
		BUSINESS PHONE:		5203262000

	MAIL ADDRESS:	
		STREET 1:		2940 N. SWAN ROAD, SUITE 212
		CITY:			TUCSON
		STATE:			AZ
		ZIP:			85712

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	HEALTHCARE INVESTORS OF AMERICA INC
		DATE OF NAME CHANGE:	19970107

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	HARBOR AMERICAN HEALTH CARE TRUST INC
		DATE OF NAME CHANGE:	19920703
PUBLIC REFERENCE ACCESSION NUMBER:		0001076542-05-000105
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 4561
									January 27, 2006

Mr. F. Dale Markham
Chief Executive Officer
REIT Americas, Inc.
2960 N. Swan Road, Suite 300
Tucson, AZ 85712

      Re:	REIT Americas, Inc.
		Form 10-KSB for Fiscal Year Ended December 31, 2004
		Form 10-QSB for Fiscal Quarter Ended March 31, 2005
		Form 10-QSB for Fiscal Quarter Ended June 30, 20005
		File No. 33-11863

Dear Mr. Markham:

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


							Sincerely,


Rachel Zablow
Staff Accountant

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