November 30, 2005
Mr. Matthew Komar
Staff Accountant, Division of Corporation Finance
United States Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549-0408
Re: Ministry Partners Investment Corporation
Item 4.01 Form 8-K
Filed November 17, 2005
File No. 333-04028-LA
Dear Mr. Komar:
This letter is in response to the facsimile sent to Ministry Partners Investment Corporation (MPIC) on November 22, 2005 and confirms that Turner, Warren, Hwang and Conrad (TWHC), the former auditor of MPIC, was a registered public accounting firm with the Public Company Accounting Oversight Board (PCAOB) at the time of issuance of MPIC's Form 10-KSB for the fiscal year ended December 31, 2004. I contacted the office of TWHC on November 29, 2005 and verbally confirmed their registration status at the end of 2004.
Sincerely,
/s/ Gabriel B. Encarnacion
Gabriel B. Encarnacion
Principal Accounting Officer
Ministry Partners Investment Corporation
955 W. Imperial Highway
Brea, CA 92821