May 16, 2005



Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20549
Attention:  Jeffrey B. Werbitt, Esq.

    Re: Spartan Stores, Inc.
        Preliminary Schedule 14A filed on April 27, 2005 by Loeb Partners
        Corporation
        File No. 000-31127

Ladies and Gentlemen:

Reference  is made to your  comment  letter  dated May 6,  2005  (the  "Letter")
relating  to the  above-captioned  filing  by  Loeb  Partners  Corporation  (the
"Company"). In connection therewith, the Company hereby acknowledges that:

     o    the  Company is  responsible  for the  adequacy  and  accuracy  of the
          disclosure in the filings;

     o    staff filings  reviewed by the staff do not  foreclose the  Commission
          from taking any action with respect to the filing; and

     o    the  Company  may  not  assert  staff  comments  as a  defense  in any
          proceeding initiated by the Commission or any person under the federal
          securities laws of the United States.

                                                 Sincerely,

                                                 Loeb Partners Corporation
                                                 By: /s/ Thomas L. Kempner
                                                 -------------------------
                                                 Name:   Thomas L. Kempner
                                                 Title:  Chairman