UPLOAD: SEC-generated letter
Published on October 28, 2005
October 28, 2005
Mail Stop 4561
VIA U.S. MAIL AND FAX (805) 981-8663
Ms. Wendy L. Simpson
Chief Financial Officer
LTC Properties, Inc.
22917 Pacific Coast Highway, Suite 350
Malibu, CA 90265
Re: LTC Properties, Inc.
Form 10-K for the year ended December 31, 2004
Filed February 28, 2005
File No. 001-11314
Dear Ms. Simpson:
We have completed our review of your Form 10-K and related
filings and do not, at this time, have any further comments.
Sincerely,
Steven Jacobs
Accounting Branch Chief
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Ms. Wendy L. Simpson
LTC Properties, Inc.
October 11, 2005
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