VIA EDGAR AND FACSIMILE
Mr. Tom Kluck
United States Securities and Exchange Commission
Division of Corporate Finance
100 F Street, NE
Washington, DC 20549-7010
April 21, 2009
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
| Re: | Tanger Factory Outlet Centers, Inc. |
Tanger Properties Limited Partnership
Filed on Form S-4
Registration No. 333-158503
Ladies and Gentlemen:
We hereby join in the request of the registrants that the effectiveness of the above-captioned Registration Statement, as amended, be accelerated to 5:00 p.m. on April 23, 2009 or as soon thereafter as practicable.
Very truly yours,
GOLDMAN, SACHS & CO. MERRILL LYNCH, PIERCE, FENNER & SMITH INCORPORATED | ||
| By: | /s/ Goldman, Sachs & Co. | |
| (Goldman, Sachs & Co.) | ||
Merrill Lynch, Pierce, Fenner & Smith Incorporated | ||
| By: | /s/ Jack Vissicchio | |
| Name: | Jack Vissicchio | |
| Title: | Managing Director | |
