BIGGEST LITTLE INVESTMENTS, L.P.
                      3702 S. Virginia St., Unit G2
                             Reno, NV 89502
                   Tel:775-825-3355  Fax:775-825-9928


January 12, 2011


Via EDGAR
Jorge Bonilla
Senior Staff Accountant
US Securities and Exchange Commission
Division of Corporation Finance
Washington, D.C. 20549


     We are in receipt of your letter dated December 21, 2010 containing
your comments (the ?Comment Letter?) with respect to our Annual Report
on Form 10-K for the year ended December 31, 2009. The responses set
forth below are numbered to correspond with each of the comments in the
Comment Letter:

     1. A cash flow analysis for the Sierra Property based on the past
        few years does not reflect its fair value. Various conditions
        including the severe economic downturn that began in 2008 and,
        especially, the announcement by the Regional Transportation
        Commission on February 19, 2010, regarding the planned widening
        of a main thoroughfare on which the Sierra Property is located
        (see the Current Report on Form 8-K filed by Biggest Little
        Investments, L.P. (the ?Partnership?) on March 2, 2010), have
        made it virtually impossible to attract new tenants to the
        Sierra Property out of concern over the disruption to their
        businesses from the roadway construction. Accordingly, we have
        based our determination of the undiscounted cash flows expected
        to result from the use and eventual disposition of the Sierra
        Property on the following:  (i) the Sierra Property being
        centrally located in one of the busiest intersections of Reno,
        Nevada; and (ii) the Washoe County Tax Assessor valuation of the
        Sierra Property at substantially above book value for current
        and previous years. Upon completion of the road widening project
        and an improvement in economic conditions, the Partnership?s
        management believes that the rental of the leasable space at the
        Property will become much more viable.

     2. We note the differences you identify in the Comment Letter with
        respect to Exhibit 31. We have corrected the language in Exhibit
        31 so that it conforms exactly to the requirements of the
        Exchange Act Rule 13a-14(a) and we will file an abbreviated
        amendment to our 2009 Annual Report on Form 10-K reflecting such
        corrections.  In addition, we confirm that in future filings we
        will file certifications in the exact form as outlined in
        Exchange Act Rule 13a-14(a).

     The Partnership is responsible for the adequacy and accuracy of the
disclosure in its filings. The Partnership acknowledges that 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 the Partnership 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.


     Sincerely yours,


     Biggest Little Investments, L.P.


     /s/ BEN FARAHI
     --------------
         Ben Farahi
         Manager of the General Partner



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