SOMMER BARNARD PC
One Indiana Square, Suite 3500
Indianapolis, Indiana 46204
Telephone: (317) 713-3500
Facsimile: (317) 713-3699
May 9, 2006
VIA EDGAR
United States Securities
and Exchange Commission
| Re: | Century Realty Trust (file no. 0-7716) |
Ladies and Gentlemen:
On behalf of Century Realty Trust, we submit for filing a preliminary proxy statement relating to a proposed sale of substantially all of the Trust’s assets, the liquidation of the Trust, and the annual election of trustees.
The filing fee has been wired to the Commission’s account at Mellon Bank.
Please call or e-mail the undersigned at (317) 713-3468, orpmccool@sommerbarnard.com, with any questions or comments you may have.
Very truly yours,
/s/ Philip L. McCool