<?xml version="1.0"?><ownershipDocument>
    <schemaVersion>X0201</schemaVersion>

    <documentType>4</documentType><periodOfReport>2004-01-01</periodOfReport><notSubjectToSection16>0</notSubjectToSection16>
    <issuer>
        <issuerCik>0000914713</issuerCik>
        <issuerName>MILLS CORP</issuerName>
        <issuerTradingSymbol>MLS</issuerTradingSymbol></issuer><reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001249663</rptOwnerCik>
            <rptOwnerName>VON  BOETTICHER  DIETRICH</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>3290 NORTHSIDE PARKWAY</rptOwnerStreet1>
            <rptOwnerStreet2>SUITE 825</rptOwnerStreet2>
            <rptOwnerCity>ATLANTA</rptOwnerCity>
            <rptOwnerState>GA</rptOwnerState>
            <rptOwnerZipCode>30327</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
            <reportingOwnerRelationship>
<isDirector>1</isDirector><isOfficer>1</isOfficer><isTenPercentOwner>0</isTenPercentOwner><isOther>0</isOther><officerTitle>Vice Chairman of the Board</officerTitle></reportingOwnerRelationship></reportingOwner><derivativeTable><derivativeTransaction><securityTitle><value>Units</value><footnoteId id="F1" /></securityTitle><conversionOrExercisePrice><footnoteId id="F1" /></conversionOrExercisePrice><transactionDate><value>2004-01-01</value></transactionDate><deemedExecutionDate></deemedExecutionDate><transactionCoding><transactionFormType>4</transactionFormType><transactionCode>J</transactionCode><equitySwapInvolved>0</equitySwapInvolved><footnoteId id="F2" /></transactionCoding><transactionTimeliness><value></value></transactionTimeliness><transactionAmounts><transactionShares><value>375509.0000</value></transactionShares><transactionPricePerShare><footnoteId id="F5" /></transactionPricePerShare><transactionAcquiredDisposedCode><value>D</value></transactionAcquiredDisposedCode></transactionAmounts><exerciseDate><footnoteId id="F3" /></exerciseDate><expirationDate><footnoteId id="F4" /></expirationDate><underlyingSecurity><underlyingSecurityTitle><value>Common Stock</value></underlyingSecurityTitle><underlyingSecurityShares><value>375509.0000</value></underlyingSecurityShares></underlyingSecurity><postTransactionAmounts><sharesOwnedFollowingTransaction><value>131091.0000</value></sharesOwnedFollowingTransaction></postTransactionAmounts><ownershipNature><directOrIndirectOwnership><value>I</value></directOrIndirectOwnership><natureOfOwnership><value>See footnote</value><footnoteId id="F2" /><footnoteId id="F6" /></natureOfOwnership></ownershipNature></derivativeTransaction><derivativeTransaction><securityTitle><value>Units</value><footnoteId id="F1" /></securityTitle><conversionOrExercisePrice><footnoteId id="F1" /></conversionOrExercisePrice><transactionDate><value>2004-01-01</value></transactionDate><deemedExecutionDate></deemedExecutionDate><transactionCoding><transactionFormType>4</transactionFormType><transactionCode>J</transactionCode><equitySwapInvolved>0</equitySwapInvolved><footnoteId id="F7" /></transactionCoding><transactionTimeliness><value></value></transactionTimeliness><transactionAmounts><transactionShares><value>1036636.0000</value></transactionShares><transactionPricePerShare><footnoteId id="F5" /></transactionPricePerShare><transactionAcquiredDisposedCode><value>D</value></transactionAcquiredDisposedCode></transactionAmounts><exerciseDate><footnoteId id="F3" /></exerciseDate><expirationDate><footnoteId id="F4" /></expirationDate><underlyingSecurity><underlyingSecurityTitle><value>Common Stock</value></underlyingSecurityTitle><underlyingSecurityShares><value>1036636.0000</value></underlyingSecurityShares></underlyingSecurity><postTransactionAmounts><sharesOwnedFollowingTransaction><value>71417.0000</value></sharesOwnedFollowingTransaction></postTransactionAmounts><ownershipNature><directOrIndirectOwnership><value>I</value></directOrIndirectOwnership><natureOfOwnership><value>See footnote</value><footnoteId id="F6" /><footnoteId id="F7" /></natureOfOwnership></ownershipNature></derivativeTransaction><derivativeTransaction><securityTitle><value>Units</value><footnoteId id="F1" /></securityTitle><conversionOrExercisePrice><footnoteId id="F1" /></conversionOrExercisePrice><transactionDate><value>2004-01-01</value></transactionDate><deemedExecutionDate></deemedExecutionDate><transactionCoding><transactionFormType>4</transactionFormType><transactionCode>J</transactionCode><equitySwapInvolved>0</equitySwapInvolved><footnoteId id="F8" /></transactionCoding><transactionTimeliness><value></value></transactionTimeliness><transactionAmounts><transactionShares><value>1228759.0000</value></transactionShares><transactionPricePerShare><footnoteId id="F5" /></transactionPricePerShare><transactionAcquiredDisposedCode><value>D</value></transactionAcquiredDisposedCode></transactionAmounts><exerciseDate><footnoteId id="F3" /></exerciseDate><expirationDate><footnoteId id="F4" /></expirationDate><underlyingSecurity><underlyingSecurityTitle><value>Common Stock</value></underlyingSecurityTitle><underlyingSecurityShares><value>1228759.0000</value></underlyingSecurityShares></underlyingSecurity><postTransactionAmounts><sharesOwnedFollowingTransaction><value>0</value></sharesOwnedFollowingTransaction></postTransactionAmounts><ownershipNature><directOrIndirectOwnership><value>I</value></directOrIndirectOwnership><natureOfOwnership><value>See footnote</value><footnoteId id="F6" /><footnoteId id="F8" /></natureOfOwnership></ownershipNature></derivativeTransaction><derivativeTransaction><securityTitle><value>Units</value><footnoteId id="F1" /></securityTitle><conversionOrExercisePrice><footnoteId id="F1" /></conversionOrExercisePrice><transactionDate><value>2004-01-01</value></transactionDate><deemedExecutionDate></deemedExecutionDate><transactionCoding><transactionFormType>4</transactionFormType><transactionCode>J</transactionCode><equitySwapInvolved>0</equitySwapInvolved><footnoteId id="F9" /></transactionCoding><transactionTimeliness><value></value></transactionTimeliness><transactionAmounts><transactionShares><value>1076383.0000</value></transactionShares><transactionPricePerShare><footnoteId id="F5" /></transactionPricePerShare><transactionAcquiredDisposedCode><value>D</value></transactionAcquiredDisposedCode></transactionAmounts><exerciseDate><footnoteId id="F3" /></exerciseDate><expirationDate><footnoteId id="F4" /></expirationDate><underlyingSecurity><underlyingSecurityTitle><value>Common Stock</value></underlyingSecurityTitle><underlyingSecurityShares><value>1076383.0000</value></underlyingSecurityShares></underlyingSecurity><postTransactionAmounts><sharesOwnedFollowingTransaction><value>44117.0000</value></sharesOwnedFollowingTransaction></postTransactionAmounts><ownershipNature><directOrIndirectOwnership><value>I</value></directOrIndirectOwnership><natureOfOwnership><value>See footnote</value><footnoteId id="F6" /><footnoteId id="F9" /></natureOfOwnership></ownershipNature></derivativeTransaction><derivativeTransaction><securityTitle><value>Units</value><footnoteId id="F1" /></securityTitle><conversionOrExercisePrice><footnoteId id="F1" /></conversionOrExercisePrice><transactionDate><value>2004-01-01</value></transactionDate><deemedExecutionDate></deemedExecutionDate><transactionCoding><transactionFormType>4</transactionFormType><transactionCode>J</transactionCode><equitySwapInvolved>0</equitySwapInvolved><footnoteId id="F10" /></transactionCoding><transactionTimeliness><value></value></transactionTimeliness><transactionAmounts><transactionShares><value>1711.0000</value></transactionShares><transactionPricePerShare><footnoteId id="F5" /></transactionPricePerShare><transactionAcquiredDisposedCode><value>A</value></transactionAcquiredDisposedCode></transactionAmounts><exerciseDate><footnoteId id="F3" /></exerciseDate><expirationDate><footnoteId id="F4" /></expirationDate><underlyingSecurity><underlyingSecurityTitle><value>Common Stock</value></underlyingSecurityTitle><underlyingSecurityShares><value>1711.0000</value></underlyingSecurityShares></underlyingSecurity><postTransactionAmounts><sharesOwnedFollowingTransaction><value>20716.0000</value></sharesOwnedFollowingTransaction></postTransactionAmounts><ownershipNature><directOrIndirectOwnership><value>I</value></directOrIndirectOwnership><natureOfOwnership><value>See footnote</value><footnoteId id="F6" /><footnoteId id="F10" /></natureOfOwnership></ownershipNature></derivativeTransaction><derivativeTransaction><securityTitle><value>Units</value><footnoteId id="F1" /></securityTitle><conversionOrExercisePrice><footnoteId id="F1" /></conversionOrExercisePrice><transactionDate><value>2004-01-01</value></transactionDate><deemedExecutionDate></deemedExecutionDate><transactionCoding><transactionFormType>4</transactionFormType><transactionCode>J</transactionCode><equitySwapInvolved>0</equitySwapInvolved><footnoteId id="F11" /></transactionCoding><transactionTimeliness><value></value></transactionTimeliness><transactionAmounts><transactionShares><value>7020.0000</value></transactionShares><transactionPricePerShare><footnoteId id="F5" /></transactionPricePerShare><transactionAcquiredDisposedCode><value>A</value></transactionAcquiredDisposedCode></transactionAmounts><exerciseDate><footnoteId id="F3" /></exerciseDate><expirationDate><footnoteId id="F4" /></expirationDate><underlyingSecurity><underlyingSecurityTitle><value>Common Stock</value></underlyingSecurityTitle><underlyingSecurityShares><value>7020.0000</value></underlyingSecurityShares></underlyingSecurity><postTransactionAmounts><sharesOwnedFollowingTransaction><value>10755.0000</value></sharesOwnedFollowingTransaction></postTransactionAmounts><ownershipNature><directOrIndirectOwnership><value>I</value></directOrIndirectOwnership><natureOfOwnership><value>See footnote</value><footnoteId id="F6" /><footnoteId id="F11" /></natureOfOwnership></ownershipNature></derivativeTransaction><derivativeTransaction><securityTitle><value>Units</value><footnoteId id="F1" /></securityTitle><conversionOrExercisePrice><footnoteId id="F1" /></conversionOrExercisePrice><transactionDate><value>2004-01-01</value></transactionDate><deemedExecutionDate></deemedExecutionDate><transactionCoding><transactionFormType>4</transactionFormType><transactionCode>J</transactionCode><equitySwapInvolved>0</equitySwapInvolved><footnoteId id="F12" /></transactionCoding><transactionTimeliness><value></value></transactionTimeliness><transactionAmounts><transactionShares><value>170896.0000</value></transactionShares><transactionPricePerShare><footnoteId id="F5" /></transactionPricePerShare><transactionAcquiredDisposedCode><value>A</value></transactionAcquiredDisposedCode></transactionAmounts><exerciseDate><footnoteId id="F3" /></exerciseDate><expirationDate><footnoteId id="F4" /></expirationDate><underlyingSecurity><underlyingSecurityTitle><value>Common Stock</value></underlyingSecurityTitle><underlyingSecurityShares><value>170896.0000</value></underlyingSecurityShares></underlyingSecurity><postTransactionAmounts><sharesOwnedFollowingTransaction><value>170896.0000</value></sharesOwnedFollowingTransaction></postTransactionAmounts><ownershipNature><directOrIndirectOwnership><value>I</value></directOrIndirectOwnership><natureOfOwnership><value>See footnote</value><footnoteId id="F6" /><footnoteId id="F12" /></natureOfOwnership></ownershipNature></derivativeTransaction><derivativeTransaction><securityTitle><value>Units</value><footnoteId id="F1" /></securityTitle><conversionOrExercisePrice><footnoteId id="F1" /></conversionOrExercisePrice><transactionDate><value>2004-01-01</value></transactionDate><deemedExecutionDate></deemedExecutionDate><transactionCoding><transactionFormType>4</transactionFormType><transactionCode>J</transactionCode><equitySwapInvolved>0</equitySwapInvolved><footnoteId id="F13" /></transactionCoding><transactionTimeliness><value></value></transactionTimeliness><transactionAmounts><transactionShares><value>1843.0000</value></transactionShares><transactionPricePerShare><footnoteId id="F5" /></transactionPricePerShare><transactionAcquiredDisposedCode><value>A</value></transactionAcquiredDisposedCode></transactionAmounts><exerciseDate><footnoteId id="F3" /></exerciseDate><expirationDate><footnoteId id="F4" /></expirationDate><underlyingSecurity><underlyingSecurityTitle><value>Common Stock</value></underlyingSecurityTitle><underlyingSecurityShares><value>1843.0000</value></underlyingSecurityShares></underlyingSecurity><postTransactionAmounts><sharesOwnedFollowingTransaction><value>32835.0000</value></sharesOwnedFollowingTransaction></postTransactionAmounts><ownershipNature><directOrIndirectOwnership><value>I</value></directOrIndirectOwnership><natureOfOwnership><value>See footnote</value><footnoteId id="F6" /><footnoteId id="F13" /></natureOfOwnership></ownershipNature></derivativeTransaction><derivativeTransaction><securityTitle><value>Units</value><footnoteId id="F1" /></securityTitle><conversionOrExercisePrice><footnoteId id="F1" /></conversionOrExercisePrice><transactionDate><value>2004-01-01</value></transactionDate><deemedExecutionDate></deemedExecutionDate><transactionCoding><transactionFormType>4</transactionFormType><transactionCode>J</transactionCode><equitySwapInvolved>0</equitySwapInvolved><footnoteId id="F14" /></transactionCoding><transactionTimeliness><value></value></transactionTimeliness><transactionAmounts><transactionShares><value>22277.0000</value></transactionShares><transactionPricePerShare><footnoteId id="F5" /></transactionPricePerShare><transactionAcquiredDisposedCode><value>A</value></transactionAcquiredDisposedCode></transactionAmounts><exerciseDate><footnoteId id="F3" /></exerciseDate><expirationDate><footnoteId id="F4" /></expirationDate><underlyingSecurity><underlyingSecurityTitle><value>Common Stock</value></underlyingSecurityTitle><underlyingSecurityShares><value>22277.0000</value></underlyingSecurityShares></underlyingSecurity><postTransactionAmounts><sharesOwnedFollowingTransaction><value>22277.0000</value></sharesOwnedFollowingTransaction></postTransactionAmounts><ownershipNature><directOrIndirectOwnership><value>I</value></directOrIndirectOwnership><natureOfOwnership><value>See footnote</value><footnoteId id="F6" /><footnoteId id="F14" /></natureOfOwnership></ownershipNature></derivativeTransaction><derivativeTransaction><securityTitle><value>Units</value><footnoteId id="F1" /></securityTitle><conversionOrExercisePrice><footnoteId id="F1" /></conversionOrExercisePrice><transactionDate><value>2004-01-01</value></transactionDate><deemedExecutionDate></deemedExecutionDate><transactionCoding><transactionFormType>4</transactionFormType><transactionCode>J</transactionCode><equitySwapInvolved>0</equitySwapInvolved><footnoteId id="F15" /></transactionCoding><transactionTimeliness><value></value></transactionTimeliness><transactionAmounts><transactionShares><value>11179.0000</value></transactionShares><transactionPricePerShare><footnoteId id="F5" /></transactionPricePerShare><transactionAcquiredDisposedCode><value>A</value></transactionAcquiredDisposedCode></transactionAmounts><exerciseDate><footnoteId id="F3" /></exerciseDate><expirationDate><footnoteId id="F4" /></expirationDate><underlyingSecurity><underlyingSecurityTitle><value>Common Stock</value></underlyingSecurityTitle><underlyingSecurityShares><value>11179.0000</value></underlyingSecurityShares></underlyingSecurity><postTransactionAmounts><sharesOwnedFollowingTransaction><value>11179.0000</value></sharesOwnedFollowingTransaction></postTransactionAmounts><ownershipNature><directOrIndirectOwnership><value>D</value><footnoteId id="F6" /><footnoteId id="F15" /></directOrIndirectOwnership></ownershipNature></derivativeTransaction><derivativeHolding><securityTitle><value>Units</value><footnoteId id="F1" /></securityTitle><conversionOrExercisePrice><footnoteId id="F1" /></conversionOrExercisePrice><exerciseDate><footnoteId id="F3" /></exerciseDate><expirationDate><footnoteId id="F4" /></expirationDate><underlyingSecurity><underlyingSecurityTitle><value>Common Stock</value></underlyingSecurityTitle><underlyingSecurityShares><value>7650.0000</value></underlyingSecurityShares></underlyingSecurity><postTransactionAmounts><sharesOwnedFollowingTransaction><value>7650.0000</value></sharesOwnedFollowingTransaction></postTransactionAmounts><ownershipNature><directOrIndirectOwnership><value>I</value></directOrIndirectOwnership><natureOfOwnership><value>See footnote</value><footnoteId id="F6" /><footnoteId id="F16" /></natureOfOwnership></ownershipNature></derivativeHolding><derivativeHolding><securityTitle><value>Units</value><footnoteId id="F1" /></securityTitle><conversionOrExercisePrice><footnoteId id="F1" /></conversionOrExercisePrice><exerciseDate><footnoteId id="F3" /></exerciseDate><expirationDate><footnoteId id="F4" /></expirationDate><underlyingSecurity><underlyingSecurityTitle><value>Common Stock</value></underlyingSecurityTitle><underlyingSecurityShares><value>44893.0000</value></underlyingSecurityShares></underlyingSecurity><postTransactionAmounts><sharesOwnedFollowingTransaction><value>44893.0000</value></sharesOwnedFollowingTransaction></postTransactionAmounts><ownershipNature><directOrIndirectOwnership><value>I</value></directOrIndirectOwnership><natureOfOwnership><value>See footnote</value><footnoteId id="F6" /><footnoteId id="F17" /></natureOfOwnership></ownershipNature></derivativeHolding><derivativeHolding><securityTitle><value>Units</value><footnoteId id="F1" /></securityTitle><conversionOrExercisePrice><footnoteId id="F1" /></conversionOrExercisePrice><exerciseDate><footnoteId id="F3" /></exerciseDate><expirationDate><footnoteId id="F4" /></expirationDate><underlyingSecurity><underlyingSecurityTitle><value>Common Stock</value></underlyingSecurityTitle><underlyingSecurityShares><value>65940.0000</value></underlyingSecurityShares></underlyingSecurity><postTransactionAmounts><sharesOwnedFollowingTransaction><value>65940.0000</value></sharesOwnedFollowingTransaction></postTransactionAmounts><ownershipNature><directOrIndirectOwnership><value>I</value></directOrIndirectOwnership><natureOfOwnership><value>See footnote</value><footnoteId id="F6" /><footnoteId id="F18" /></natureOfOwnership></ownershipNature></derivativeHolding><derivativeHolding><securityTitle><value>Units</value><footnoteId id="F1" /></securityTitle><conversionOrExercisePrice><footnoteId id="F1" /></conversionOrExercisePrice><exerciseDate><footnoteId id="F3" /></exerciseDate><expirationDate><footnoteId id="F4" /></expirationDate><underlyingSecurity><underlyingSecurityTitle><value>Common Stock</value></underlyingSecurityTitle><underlyingSecurityShares><value>76150.0000</value></underlyingSecurityShares></underlyingSecurity><postTransactionAmounts><sharesOwnedFollowingTransaction><value>76150.0000</value></sharesOwnedFollowingTransaction></postTransactionAmounts><ownershipNature><directOrIndirectOwnership><value>I</value></directOrIndirectOwnership><natureOfOwnership><value>See footnote</value><footnoteId id="F6" /><footnoteId id="F19" /></natureOfOwnership></ownershipNature></derivativeHolding><derivativeHolding><securityTitle><value>Units</value><footnoteId id="F1" /></securityTitle><conversionOrExercisePrice><footnoteId id="F1" /></conversionOrExercisePrice><exerciseDate><footnoteId id="F3" /></exerciseDate><expirationDate><footnoteId id="F4" /></expirationDate><underlyingSecurity><underlyingSecurityTitle><value>Common Stock</value></underlyingSecurityTitle><underlyingSecurityShares><value>207822.0000</value></underlyingSecurityShares></underlyingSecurity><postTransactionAmounts><sharesOwnedFollowingTransaction><value>207822.0000</value></sharesOwnedFollowingTransaction></postTransactionAmounts><ownershipNature><directOrIndirectOwnership><value>I</value></directOrIndirectOwnership><natureOfOwnership><value>See footnote</value><footnoteId id="F6" /><footnoteId id="F20" /></natureOfOwnership></ownershipNature></derivativeHolding><derivativeHolding><securityTitle><value>Units</value><footnoteId id="F1" /></securityTitle><conversionOrExercisePrice><footnoteId id="F1" /></conversionOrExercisePrice><exerciseDate><footnoteId id="F3" /></exerciseDate><expirationDate><footnoteId id="F4" /></expirationDate><underlyingSecurity><underlyingSecurityTitle><value>Common Stock</value></underlyingSecurityTitle><underlyingSecurityShares><value>275683.0000</value></underlyingSecurityShares></underlyingSecurity><postTransactionAmounts><sharesOwnedFollowingTransaction><value>275683.0000</value></sharesOwnedFollowingTransaction></postTransactionAmounts><ownershipNature><directOrIndirectOwnership><value>I</value></directOrIndirectOwnership><natureOfOwnership><value>See footnote</value><footnoteId id="F6" /><footnoteId id="F21" /></natureOfOwnership></ownershipNature></derivativeHolding><derivativeHolding><securityTitle><value>Units</value><footnoteId id="F1" /></securityTitle><conversionOrExercisePrice><footnoteId id="F1" /></conversionOrExercisePrice><exerciseDate><footnoteId id="F3" /></exerciseDate><expirationDate><footnoteId id="F4" /></expirationDate><underlyingSecurity><underlyingSecurityTitle><value>Common Stock</value></underlyingSecurityTitle><underlyingSecurityShares><value>207605.0000</value></underlyingSecurityShares></underlyingSecurity><postTransactionAmounts><sharesOwnedFollowingTransaction><value>207605.0000</value></sharesOwnedFollowingTransaction></postTransactionAmounts><ownershipNature><directOrIndirectOwnership><value>I</value></directOrIndirectOwnership><natureOfOwnership><value>See footnote</value><footnoteId id="F6" /><footnoteId id="F22" /></natureOfOwnership></ownershipNature></derivativeHolding></derivativeTable><footnotes><footnote id="F1">Units represent limited partnership interests in The Mills Limited Partnership, the Operating Partnership of the Issuer and of which the Issuer is the sole general partner and majority Unit holder.  The Units are exchangeable beginning one year after their issuance for Common Stock of the Issuer (on a 1-for-1 basis) or, at the Issuer???s election, for the cash value of such Common Stock.</footnote><footnote id="F2">Disposition of 375,509 of 506,600 Units by East Coast Developments Limited Partnership, whose general partner is controlled by the reporting person, in a pro rata distribution to its partners in accordance with the partners??? respective interests.  Of the aggregate 375,509 Units distributed by East Coast Developments LP, 11,179 Units were distributed directly to the reporting person.  In addition, the following Units were distributed to the various entities either in which the reporting person holds a controlling interest or whose general partner is controlled by the reporting person:  (a) 22,277 Units were distributed to KanAm Grundbesitz Beteiligungsgesellschaft Hershey, (b) 1,771 Units were distributed to Kan Am Realty, Inc., and (c) 16,537 Units were distributed to Kan Am America Limited Partnership.  Other than such Units, the reporting person did not receive any Units pursuant to this distribution transaction.  East Coast Developments LP retains 131,091 Units.</footnote><footnote id="F3">The Units are currently exchangeable for Common Stock during four periods a year as specified in the partnership agreement of The Mills Limited Partnership.</footnote><footnote id="F4">There is no expiration date for the exchange for Units for Common Stock.</footnote><footnote id="F5">No additional consideration is payable in connection with the exchange of Units for Common Stock.</footnote><footnote id="F6">The reporting person disclaims beneficial ownership of the reported Units except to the extent of his pecuniary interest therein.</footnote><footnote id="F7">Disposition of 1,036,636 of 1,108,053 Units by Kan Am USA XI Limited Partnership, whose general partner is controlled by the reporting person, in a pro rata distribution to its partners in accordance with the partners??? respective interests.  Of the aggregate 1,036,636 Units distributed by Kan Am USA XI Limited Partnership, the following Units were distributed to the various entities either in which the reporting person holds a controlling interest or whose general partner is controlled by the reporting person:  (a) 1,843 Units were distributed to Kan Am US, Inc. and (b) 32,100 Units were distributed to Kan Am America Limited Partnership.  Other than such Units, the reporting person did not receive any Units pursuant to this distribution transaction.  Kan Am USA XI Limited Partnership retains 71,417 Units.</footnote><footnote id="F8">Disposition of all 1,228,759 Units by Kan Am USA XII Limited Partnership, whose general partner is controlled by the reporting person, in a pro rata distribution to its partners in accordance with the partners??? respective interests.  Of the aggregate 1,228,759 Units distributed by Kan Am USA XII Limited Partnership, the following Units were distributed to the various entities either in which the reporting person holds a controlling interest or whose general partner is controlled by the reporting person:  (a) 5,156 Units were distributed to Kan Am America, Inc. and (b) 89,798 Units were distributed to Kan Am America Limited Partnership.  Other than such Units, the reporting person did not receive any Units pursuant to this distribution transaction.  Kan Am USA XII Limited Partnership retains no Units.  </footnote><footnote id="F9">Disposition of 1,076,383 of 1,120,500 Units by Kan Am USA XIII Limited Partnership, whose general partner is controlled by the reporting person, in a pro rata distribution to its partners in accordance with the partners??? respective interests.  Of the aggregate 1,076,383 Units distributed by Kan Am USA XIII Limited Partnership, the following Units were distributed to the various entities either in which the reporting person holds a controlling interest or whose general partner is controlled by the reporting person:  (a) 1,864 Units were distributed to Kan Am America, Inc. and (b) 32,461 Units were distributed to Kan Am America Limited Partnership.  Other than such Units, the reporting person did not receive any Units pursuant to this distribution transaction.  Kan Am USA XIII Limited Partnership retains 44,117 Units.</footnote><footnote id="F10">Received by Kan Am Realty, Inc. from East Coast Developments Limited Partnership pursuant to the distribution described above in footnote (2).  Kan Am Realty, Inc. owned 19,005 Units immediately prior to the distribution.  The reporting person holds a controlling interest in Kan Am Realty, Inc. </footnote><footnote id="F11">Received by Kan Am America, Inc. from Kan Am USA XII Limited Partnership (5,156) and Kan Am USA XIII Limited Partnership (1,864) pursuant to the distributions described above in footnotes (8) and (9).  Kan Am America, Inc. owned 3,735 Units immediately prior to the distributions.  The reporting person holds a controlling interest in Kan Am America, Inc.  </footnote><footnote id="F12">Received by Kan Am America Limited Partnership from East Coast Developments Limited Partnership (16,537), Kan Am USA XI Limited Partnership (32,100), Kan Am USA XII Limited Partnership (89,798), and Kan Am USA XIII Limited Partnership (32,461) pursuant to the distributions described above in footnotes (2), (7), (8) and (9).  Kan Am America Limited Partnership did not own any Units immediately prior to the distributions.  The reporting person holds a controlling interest in the general partner of Kan Am America Limited Partnership.  </footnote><footnote id="F13">Received by Kan Am US, Inc. from Kan Am USA XI Limited Partnership pursuant to the distribution described above in footnote (7).  Kan Am US, Inc. owned 30,992 Units immediately prior to the distribution.  The reporting person holds a controlling interest in Kan Am US, Inc. </footnote><footnote id="F14">Received by KanAm Grundbesitz Beteiligungsgesellschaft Hershey from East Coast Developments Limited Partnership pursuant to the distribution described above in footnote (2).  KanAm Grundbesitz Beteiligungsgesellschaft Hershey did not own any Units immediately prior to the distribution.  The reporting person holds a controlling interest in the general partner of KanAm Grundbesitz Beteiligungsgesellschaft Hershey.</footnote><footnote id="F15">Received directly by the reporting person from East Coast Developments Limited Partnership pursuant to the distribution described above in footnote (2).  The reporting person did not own any Units directly immediately prior to the distribution.</footnote><footnote id="F16">These Units are held by Kan Am, Inc., in which the reporting person holds a controlling interest.</footnote><footnote id="F17">These Units are held by Kan Am USA V Limited Partnership, whose general partner is controlled by the reporting person</footnote><footnote id="F18">These Units are held by Kan Am USA VI Limited Partnership, whose general partner is controlled by the reporting person.</footnote><footnote id="F19">These Units are held by Kan Am USA VII Limited Partnership, whose general partner is controlled by the reporting person.</footnote><footnote id="F20">These Units are held by Kan Am USA VIII Limited Partnership, whose general partner is controlled by the reporting person.</footnote><footnote id="F21">These Units are held by Kan Am USA IX Limited Partnership, whose general partner is controlled by the reporting person.</footnote><footnote id="F22">These Units are held by Kan Am USA X Limited Partnership, whose general partner is controlled by the reporting person.</footnote></footnotes><remarks></remarks><ownerSignature><signatureName>/s/ T. Kent Hammond, as
attorney-in-fact</signatureName><signatureDate>2004-01-01</signatureDate></ownerSignature></ownershipDocument>

