Mail Stop 4561 July 7, 2005 VIA USMAIL and FAX (617) 624-8999 Mr. Marc N. Teal Principal Financial Officer BCTC V Assignor Corp. One Boston Place, Suite 2100 Boston, Massachusetts 02108 Re:	BCTC V Assignor Corp Form 10-K for the year ended 12/31/2004 Filed on 3/31/2005 File No. 333-117657-01 Dear Mr. Marc N. Teal: We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments. 								Sincerely, Cicely Luckey Branch Chief ?? ?? ?? ??