[MMM LOGO] HEATH D. LINSKY 404-504-7691 June 23, 2005 hdl@mmmlaw.com www.mmmlaw.com VIA EDGAR Securities and Exchange Commission Main Filing Desk 100 F Street, N.E. Washington, D.C. 20002 Re: Cole Credit Property Trust II, Inc. Request for Acceleration File No. 333-121094 Ladies and Gentlemen: On behalf of Cole Credit Property Trust II, Inc. (the "Company"), enclosed for filing is the Company's request pursuant to Rule 461 promulgated by the Commission under the Securities Act of 1933, as amended (the "Act"), for the acceleration of the effectiveness of its Registration Statement on Form S-11 (File No. 333-121094) under the Act to immediate effectiveness on Monday, June 27, 2005 at 10:00 a.m. Eastern Daylight Time or as soon thereafter as is practicable. If you have any questions, please do not hesitate to contact the undersigned at (404) 504-7691 or David M. Calhoun, Esq. at (404) 504-7613. Sincerely, MORRIS, MANNING & MARTIN, LLP /s/ Heath D. Linsky Heath D. Linsky cc: Blair D. Koblenz David M. Calhoun, Esq. COLE CREDIT PROPERTY TRUST II, INC. 2555 EAST CAMELBACK ROAD, SUITE 400 ATLANTA, GEORGIA 85016 June 23, 2005 VIA EDGAR Securities and Exchange Commission Main Filing Desk 100 F Street, N.E. Washington, D.C. 20002 Re: Cole Credit Property Trust II, Inc. Request for Acceleration File No. 333-121094 Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933 (the "Act"), Cole Credit Property Trust II, Inc. (the "Company") hereby requests acceleration of the effective date of its Registration Statement on Form S-11 (File No. 333-121094) to immediate effectiveness on Monday, June 27, 2005 at 10:00 a.m. Eastern Daylight Time or as soon thereafter as is practicable. The Company acknowledges that, should the Commission or the staff, acting through delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement, that the action of the Commission or the staff, acting through delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement, and that the Company may not assert this action as defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States If you have any questions, please call me at (602) 778-8700. Sincerely, Cole Credit Property Trust II, Inc. /s/ Blair D. Koblenz Blair D. Koblenz cc: Heath D. Linsky, Esq.