August 29, 2013
Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington DC, 20549
ATTN: Wilson K. Lee, Staff Accountant
Re: DSI Realty Income Funds
Form 8-K filed on August 16, 2013
Gentlemen:
I am writing on behalf of DSI Realty Income Fund VI (File No. 002-68926), DSI
Realty Income Fund VII (File No. 002-83291), DSI Realty Income Fund VIII (File
No. 002-90168), DSI Realty Income Fund IX (File No. 000-14186), DSI Realty
Income Fund X (File No. 000-15346), DSI Realty Income Fund XI (File No.
000-18286),which are collectively the "DSI Realty Income Funds", in response to
a letter of comment from the staff of the Securities and Exchange Commission
(the "Staff") dated August 16, 2013 (the "Staff Letter").
DSI Realty Income Funds acknowledges that:
* DSI Realty Income Funds are responsible for the adequacy and accuracy of the
disclosure in 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 filings; and
* DSI Realty Income Funds 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 comments and/or any questions you may have to me or
Richard P. Conway, Chief Financial Officer at (562) 493-3022.
Sincerely,
/s/ RICHARD P. CONWAY
__________________________________
Richard P. Conway
Chief Financial Officer
August 29, 2013
