METZGER & McDONALD PLLC
(formerly Prager, Metzger & Kroemer PLLC)
A PROFESSIONAL LIMITED LIABILITY COMPANY
ATTORNEYS, MEDIATORS & COUNSELORS
| | | | | |
| 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 | | |
November 7, 2005
The Securities and Exchange Commission
100 F Street
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. 5 to Form 10-K for the fiscal year ended December 31, 2004. Amendment No. 5 is filed under cover of Form 10-K/A amending the prior amendments by consolidating certain items into one amendment in response to a request from the Staff of the Securities and Exchange Commission made orally by telephone on October 28, 2005. 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 in addition to any revisions previously filed.
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 | | Bill Huff |
| | | Executive Vice President, Chief | | Farmer, Fuqua & Huff, P.C. |
| | | | | Financial Officer and Acting | | 555 Republic Drive, Suite 490 |
| | | | | Principal Executive Officer | | Plano, Texas 75074 |
| | | Income Opportunity Realty Investors, Inc. | | |
| | | 1755 Wittington Place, Suite 340 | | Ed Swalm |
| | | Dallas, Texas 75234 | | Swalm & Associates, P.C. |
| | | | | 4975 Preston Park Boulevard, Suite 340 |
| | | Gene S. Bertcher | | Plano, Texas 75093 |
| | | 1755 Wittington Place, Suite 340 | | |
| | | Dallas, Texas 75234 | | |
| | | | | | | |
