May 1, 2006
David M. Calhoun |
404-504-7613 |
dmc@mmmlaw.com |
www.mmmlaw.com |
VIA EDGAR
Securities and Exchange Commission
Main Filing Desk
Stop 1-4
450 5th Street, N.W.
Washington, D.C. 20549-1004
Re: Cole Credit Property Trust, Inc. – Registration Statement on Form 10-SB
Ladies and Gentlemen:
Our client, Cole Credit Property Trust, Inc. (the "Company"), is filing herewith a Registration Statement on Form 10-SB as required pursuant to Rule 12(g) of the Securities Exchange Act of 1934 in connection with the registration of its common stock.
Please do not hesitate to contact me at the telephone number above regarding the enclosed materials. In my absence, you may contact Heath Linsky (404) 504-7691. My facsimile number is (404) 365-9532.
Sincerely,
| /s/ David M. Calhoun |
David M. Calhoun
DMC/