WIEN & MALKIN 60 EAST 42ND ST. ACQUISITION L.L.C.
WIEN & MALKIN LLC
60 East 42nd Street
New York, NY 10165
March 29, 2007
Via Overnight Delivery:
United States Securities and Exchange Commission (the "Commission")
Division of Corporation Finance
450 Fifth Street, N.W.
Washington, DC 20549
Attention: Mr. Michael Pressman
Re: 60 East 42nd St. Associates L.L.C.
Schedule TO-T filed on March 8, 2007
by Wien & Malkin 60 East 42nd St. Acquisition L.L.C.
File No. 005-082269
Dear Mr. Pressman:
We have read and considered your March 21, 2007 letter in connection with the above-referenced filing. As you requested therein, each of the filing persons, Wien & Malkin 60 East 42nd St. Acquisition L.L.C., Peter L. Malkin, Anthony E. Malkin and Wien & Malkin LLC (each a "Filing Person" and collectively, the "Filing Persons"), make the following representations:
Each Filing Person hereby acknowledges that:
- it is responsible for the adequacy and accuracy of the disclosure in the filings;
- staff comments or changes to disclosure in response to staff comments in the filings reviewed by the staff do not foreclose the Commission from taking any action with respect to the filing; and
- such filing person 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.
Yours very truly,
WIEN & MALKIN 60 EAST 42ND ST. ACQUISITION L.L.C.
By:_/s/ Peter L. Malkin_________
Peter L. Malkin, Member
By:_/s/ Anthony E. Malkin_______
Anthony E. Malkin, Member
By:_/s/ Peter L. Malkin____________
Peter L. Malkin, Member
Peter L. Malkin
Anthony E. Malkin