Excelsior LaSalle Property Fund, Inc.
225 High Ridge Road
Stamford, CT 06905
225 High Ridge Road
Stamford, CT 06905
December 14, 2010
VIA EDGAR
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
100 F Street, N.E.
Washington, D.C. 20549
Re: | Excelsior LaSalle Property Fund, Inc. | |
Form 10-K for fiscal year ended December 31, 2009 | ||
Filed March 15, 2010 | ||
File No. 000-51948 |
Ladies and Gentlemen:
In connection with the above-referenced filing, Excelsior LaSalle Property Fund, Inc. hereby acknowledges that:
• | it is responsible for the adequacy and accuracy of the disclosure in its Form 10-K for fiscal year ended December 31, 2010 (the “Filing”); |
• | staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the Filing; and |
• | it 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. |
Please direct any questions with respect to the foregoing to Keith D. Pisani of Paul, Hastings, Janofsky & Walker LLP at (212) 318-6053.
Sincerely,
/s/ Steven Suss
Steven L. Suss
Chief Financial Officer
Chief Financial Officer
cc: Keith D. Pisani, Esq.