AMERICAN SPECTRUM
October 3, 2008
Jorge Bonilla, Senior Staff Accountant
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Re: | American Spectrum Realty, Inc. File No. 001-16785 |
Dear Mr. Bonilla:
We are writing in response to your letter dated October 2, 2008. The following is our response to the comment in your letter.
Comment 1
The Company understands the Commission’s comment and will comply as indicated beginning with our Form 10-Q for the nine months ended September 30, 2008.
We hereby acknowledge the following:
• | The company is responsible for the adequacy and accuracy of the disclosure in its filings with the Commission; | ||
• | Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the filings; and | ||
• | 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. |
Very truly yours, American Spectrum Realty, Inc. | ||||
/s/ William J. Carden | ||||
William J. Carden | ||||
Chief Executive Officer | ||||
ORANGE COUNTY / HOUSTON
AMERICAN SPECTRUM REALTY, INC. • 5850 San Felipe • Suite 450 • Houston, TX 77057
PH/ 713.706.6200 • FX/ 713.706.6201
www.americanspectrum.com
AMERICAN SPECTRUM REALTY, INC. • 5850 San Felipe • Suite 450 • Houston, TX 77057
PH/ 713.706.6200 • FX/ 713.706.6201
www.americanspectrum.com