[DSI PROPERTIES, INC. LETTERHEAD]



February 13, 2008


Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington DC, 20549

ATTN: 	Kevin Woody, Branch Chief
	Jennifer Monick, Staff Accountant

       Re: 	DSI Realty Income Fund VII
		Form 10-K for Fiscal Year Ended December 31, 2006
		Form 10-Q for Quarterly Period Ended September 30, 2007
		File No. 002-83291

Ladies and Gentlemen:

       I am writing on behalf of DSI Realty Income Fund VII, a California
Limited Partnership, in response to a letter of comment from the staff of the
Securities and Exchange Commission (the "Staff") which was dated December 12,
2007 (the "Staff Letter").

       DSI Realty Income Fund VI acknowledges that:

* DSI Realty Income Fund VII is responsible for the adequacy and accuracy of
the disclosure in the filing;
* Staff comments or changes to disclosure in response to staff comments do not
foreclose the Commission from taking any action with respect to the filings;
and
* DSI Realty Income Fund VII may not assert staff comments as a defense in
any proceeding initiated by the Commission or any person under the federal
securities laws of the United States.

We appreciate the Staff's guidance and will proceed with the filing of our
10-K/As. Please direct these comments and/or any questions you may have to me
or Richard P. Conway, SVP at (562) 493-3022.

Sincerely,

/s/ Robert J. Conway
__________________________________
Robert J. Conway
Chief Executive Officer