Exhibit 99.1
March 8, 2006
Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549
100 F Street N.E.
Washington, D.C. 20549
We have been furnished with a copy of the response to Item 4.01 of Form 8-K for the event that occurred on March 2, 2006, to be filed by our client, American Spectrum Realty, Inc. We agree with the statements made in response to that Item insofar as they relate to our Firm.
Very truly yours,
/s/ BDO Seidman, LLP
cc: | William J. Carden, Chief Executive Officer Lawrence E. Fiedler, Audit Committee Chairperson |