April 26, 2005 Mail Stop 0409 VIA U.S. MAIL AND FAX (303)300-3284 Thomas M. Herzog Angeles Partners IX 4582 South Ulster St. Parkway Suite 1100 Denver, CO 80237 Re:	Angeles Partners IX 	Form 10-K for the year ended December 31, 2004 File No. 000-9704 Dear Mr. Herzog: We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments. 							Sincerely, Jorge L. Bonilla Senior Staff Accountant ?? ?? ?? ?? Hewitt Associates, Inc. December 28, 2004 Page 1