David T. Mittelman |
| Reed Smith LLP |
Direct Phone: +1 415 659 5943 |
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Email: DMittelman@reedsmith.com |
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August 6, 2007
VIA EDGAR, OVERNIGHT COURIER
AND FACSIMILE: (202) 772-9210
United States Securities and Exchange Commission
Attn: Ms. Elaine Wolff and Mr. Duc Dang
Division of Corporation Finance
Mail Stop 4561
100 F Street, N.E.
Washington, D.C. 20549-7010
Re: LTC Properties, Inc.
Registration Statement on Form S-3
Filed June 18, 2007 and amended July 27, 2007
File No. 333-143826
Dear Ms. Wolff and Mr. Dang:
On behalf of the registrant, LTC Properties, Inc., this letter shall supplement the response to comment 1 in the registrant’s correspondence dated July 27, 2007 to confirm that Exhibits 4.13 and 4.14 filed as part of Amendment No. 1 to Registration Statement on Form S-3 (333-143826) each constitute an open-ended indenture.
Very truly yours, | ||
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| /s/ David T. Mittelman |
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| David T. Mittelman | |
DTM:mh
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