[Letterhead of Baker McKenzie]
July 17, 2009
Securities and Exchange Commission
Division of Corporation Finance VIA FAX (415) 576-3098
Mail Stop 3010 AND FEDERAL EXPRESS
100 F Street, N.E.
Washington, DC 20549
Attention: Thomas Kluck
Re: | Redwood Mortgage Investors VII, |
a California Limited Partnership Form 10-K |
for the year ended December 31, 2008 |
File No. 0-19992 |
Dear Mr. Kluck:
We represent Redwood Mortgage Investors VII (the “Company”). We have received the comment letter, dated July 10, 2009, from the staff of the Securities and Exchange Commission, which letter relates to the Company’s Form 10-K for the year ended December 31, 2008.
We plan to respond to the comment letter by or before August 7, 2009. Please let us know if there are any problems with this schedule.
Very truly yours,
/s/ Stephen J. Schrader
Stephen J. Schrader
Baker & McKenzie LLP
cc: Michael Burwell,
Redwood Mortgage Investors VII