METZGER & McDONALD PLLC
(formerly Prager, Metzger & Kroemer PLLC)
| Steven C. Metzger | 2626 Cole Avenue, Suite 900 | |||
| Direct Dial 214-740-5030 | Dallas, Texas 75204-1083 | Facsimile 214-523-3838 | ||
| smetzger@pmklaw.com | 214-969-7600 | 214-969-7635 | ||
| www.pmklaw.com |
June 1, 2005
The Securities and Exchange Commission
450 Fifth Street, N.W.
Judiciary Plaza
Washington, D.C. 20549
| Re: | Income Opportunity Realty Investors, Inc.; CIK No. 0000949961; Commission File No. 001-14784 |
Gentlemen:
On behalf of Income Realty Investors, Inc., we are delivering for filing with the Commission Amendment No. 1 to Form 10-K for the fiscal year ended December 31, 2004. Amendment No. 1 is filed under cover of Form 10-K/A amending the original filing to correct an inadvertent omission on one page, and includes an explanation of the change, as well as attaching a replacement page for inclusion in the Form 10-K bearing the same page number as the original page. The enclosed filing does not materially change any information in the original Form 10-K as filed or as previously amended, nor does it involve any restatement of any financial information.
Any questions relating to the enclosed filing may be addressed to the undersigned at the address and telephone number set forth above.
| Very truly yours, | ||
| /s/ Steven C. Metzger | ||
| Steven C. Metzger |
SCM:ag
Enclosure
| cc: | R. Neil Crouch II | |
| Executive Vice President, Chief | ||
| Financial Officer and Acting | ||
| Principal Executive Officer | ||
| Income Realty Investors, Inc. | ||
| 1755 Wittington Place, Suite 340 | ||
| Dallas, Texas 75234 | ||
| Bill Huff | ||
| Farmer, Fuqua & Huff, P.C. | ||
| 555 Republic Drive, Suite 490 | ||
| Plano, TX 75074 | ||
| Ed Swalm | ||
| Swalm & Associates, P.C. | ||
| 4975 Preston Park Boulevard, Suite 340 | ||
| Plano, TX 75093 | ||
| Ben Bongiorno | ||
| BDO Seidman LLP | ||
| 700 N. Pearl Street, Suite 2000 | ||
| Dallas, TX 75201 |
