METZGER & McDONALD PLLC
(formerly Prager, Metzger & Kroemer PLLC)
A PROFESSIONAL LIMITED LIABILITY COMPANY
ATTORNEYS, MEDIATORS & COUNSELORS
| Steven C. Metzger | 2626 Cole Avenue, Suite 900 | |||
| Direct Dial 214-740-5030 | Dallas, Texas 75204-1083 | Facsimile 214-523-3838 | ||
| smetzger@pmklaw.com | 214-969-7600 | 214-969-7635 | ||
| www.pmklaw.com |
May 23, 2005
Via EDGAR
The Securities and Exchange Commission
450 Fifth Street, N.W.
Judiciary Plaza
Washington, D.C. 20549
| Re: | First Equity Properties, Inc., CIK No. 0000726516; Commission File No. 000-11777 |
Gentlemen:
On behalf of First Equity Properties, Inc., we are delivering for filing with the Commission Amendment No. 1 to Form 10-K for the fiscal year ended December 31, 2004. Amendment No. 1 is filed under cover of Form 10-K/A, amending the original filing in order to correct minor errors on three pages, which includes an explanation of the changes and attaches replacement for inclusion in the Form 10-K bearing the same page numbers as the original pages. The enclosed filing does not materially change any information in the original Form 10-K as filed, nor does it involve any restatement of any financial information.
Any questions relating to the enclosed filing may be addressed to the undersigned at the address and telephone set forth above.
Very truly yours,
/s/ Steven C. Metzger
Steven C. Metzger
SCM:ag
Enclosure
| cc: | Ken L. Joines | |
| First Equity Properties, Inc. |
