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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-05-042768.txt : 20060807
<SEC-HEADER>0000000000-05-042768.hdr.sgml : 20060807
<ACCEPTANCE-DATETIME>20050818131058
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-042768
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050818

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SOUTHEAST ACQUISITIONS II LP
		CENTRAL INDEX KEY:			0000829905
		STANDARD INDUSTRIAL CLASSIFICATION:	LAND SUBDIVIDERS & DEVELOPERS (NO CEMETERIES) [6552]
		IRS NUMBER:				232498841
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		250 KING OF PRUSSIA RD
		CITY:			RADNOR
		STATE:			PA
		ZIP:			19087
		BUSINESS PHONE:		2159647271

	MAIL ADDRESS:	
		STREET 1:		SOUTHEAST ACQUISITIONS II L.P.
		STREET 2:		250 KING OF PRUSSIA RD
		CITY:			RADNOR
		STATE:			PA
		ZIP:			19087
PUBLIC REFERENCE ACCESSION NUMBER:		0000950144-05-003291
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


      August 18, 2005


Ms. Laura E. Ristvedt
Principal Financial Officer
Southern Management Group, LLC
4011 Armory Oaks Dr.
Nashville, TN 37204

	RE:	Southeast Acquisitions II, L.P.
      Form 10-K for the fiscal year ended December 31, 2004
		Filed March 31, 2005
		Form 10-Q for the quarterly period ended March 31, 2005
		File No. 0-17680

Dear Ms. Ristvedt:

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


								Sincerely,


      Daniel L. Gordon
      Branch Chief


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