Exhibit 99.1
August 24, 2010
Securities and Exchange Commission
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 August 23, 2010, 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/ Hein & Associates, LLP
cc: | William J. Carden, Chief Executive Officer |
Presley E. Werlein, III, Audit Committee Chairperson