[Letterhead of Baker McKenzie]
July 17, 2009
Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 3010
100 F Street, N.E.
Washington, DC 20549
Attention: Thomas Kluck
| | Re: | Redwood Mortgage Investors VIII, |
| | a California Limited Partnership Form 10-K |
| | for the year ended December 31, 2008 |
VIA FAX (415) 576-3098
AND FEDERAL EXPRESS
Dear Mr. Kluck:
We represent Redwood Mortgage Investors VIII (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 VIII
