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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-05-052596.txt : 20060828
<SEC-HEADER>0000000000-05-052596.hdr.sgml : 20060828
<ACCEPTANCE-DATETIME>20051014105415
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-052596
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20051014

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			HEARTLAND PARTNERS L P
		CENTRAL INDEX KEY:			0000843964
		STANDARD INDUSTRIAL CLASSIFICATION:	LAND SUBDIVIDERS & DEVELOPERS (NO CEMETERIES) [6552]
		IRS NUMBER:				363606475
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		330 N JEFFERSON CT.
		STREET 2:		SUITE 305
		CITY:			CHICAGO
		STATE:			IL
		ZIP:			60661
		BUSINESS PHONE:		3125750400

	MAIL ADDRESS:	
		STREET 1:		330 N JEFFERSON CT.
		STREET 2:		SUITE 305
		CITY:			CHICAGO
		STATE:			IL
		ZIP:			60661
PUBLIC REFERENCE ACCESSION NUMBER:		0000909518-05-000286
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 4561
      October 14, 2005

Lawrence S. Adelson
Chief Executive Officer
Heartland Partners, L.P.
53 West Jackson Blvd. Suite 1150
Chicago, IL 60604

	Re:	Heartland Partners, L.P.
		Form 10-K for Fiscal Year Ended December 31, 2004
		Form 10-Q for Fiscal Quarter Ended March 31, 2005
		File No. 1-10520

Dear Mr. Adelson:

      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


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