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<SEC-DOCUMENT>0001104659-06-036167.txt : 20070605
<SEC-HEADER>0001104659-06-036167.hdr.sgml : 20070605
<ACCEPTANCE-DATETIME>20060519092606
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001104659-06-036167
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060519

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			NEW ENGLAND REALTY ASSOCIATES LIMITED PARTNERSHIP
		CENTRAL INDEX KEY:			0000746514
		STANDARD INDUSTRIAL CLASSIFICATION:	OPERATORS OF APARTMENT BUILDINGS [6513]
		IRS NUMBER:				042619298
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		39 BRIGHTON AVE
		CITY:			ALLSTON
		STATE:			MA
		ZIP:			02134
		BUSINESS PHONE:		6177830039

	MAIL ADDRESS:	
		STREET 1:		39 BRIGHTON AVE
		CITY:			ALLSTON
		STATE:			MA
		ZIP:			02134
</SEC-HEADER>
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<p style="margin:0pt 0pt 12.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">May&nbsp;18, 2006</font></p>

<p style="margin:0pt 0pt 12.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Mr.&nbsp;Steven Jacobs<br>
Branch Chief<br>
United States Securities and<br>&#160;Exchange Commission<br>
450 Fifth Street, NW<br>
Washington, DC&#160; 20549</font></p>

<p style="margin:0pt 0pt 12.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Dear Mr.&nbsp;Jacobs:</font></p>

<p style="margin:0pt 0pt 12.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Pursuant to your letter
dated April&nbsp;24, 2006, to Mr.&nbsp;Ronald Brown, President of the General
Partner of New England Realty Associates Limited Partnership (&#147;The Partnership&#148;
or &#147;NERA&#148;), concerning Form&nbsp;10-K for Fiscal Year Ended December&nbsp;31,
2005, File no. 000-26393, please find our responses outlined below.</font></p>

<p style="margin:0pt 0pt 12.0pt;"><b><u><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Form&nbsp;10K for the year ended December&nbsp;31,
2005</font></u></b></p>

<p style="margin:0pt 0pt 12.0pt;"><b><u><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Note 14, Investment in
Partnerships, page&nbsp;F-16</font></u></b></p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">SEC comment:</font></b>&#160; Please explain to us how you considered NERA&#146;s
relationships with the other investors in evaluating paragraph 5(c)&nbsp;off
FIN 46(R)&nbsp;to determine whether any of the six limited partnerships are
variable interest entities.</p>

<p style="margin:0pt 0pt 12.0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Partnership response:</font></b></p>

<p style="margin:0pt 0pt 12.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">For the purposes of this
section, we reviewed each of the New England Realty Associated Limited
Partnership&#146;s&#160; interests in its six joint
ventures. In all cases, the voting rights of NERA are proportional to its &#147;obligations
to absorb the expected losses of the entity,&#148;&#160;
its &#147;rights to receive the expected residual returns of the entity or
both&#148; or, in no case was New England Realty Associated Limited Partnership
expected to absorb expected losses in excess of its proportional ownership
interest, nor receive any less than its proportional ownership interest in
expected residual returns in any of its six joint ventures. Additionally,
another investor in the joint ventures has issued a limited guarantee of joint
ventures&#146; debt to the banks. New England Realty Associated Limited Partnership
has issued no such guarantee And, in no case, were &#147;substantially all of the
entity&#146;s activities (for example, providing financing or buying assets) either
involve or are conducted on behalf of an investor that has disproportionately
fewer voting rights,&#148;</font></p>

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<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">SEC comment:</font></b>&#160; Related to Hamilton Place and 1025 Hamilton,
please advise us how you considered the guidance in Rule&nbsp;3-09 of
Regulation S-X in concluding that financial statements for these investments
were not required to be filed.</p>

<p style="margin:0pt 0pt 12.0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Partnership response:</font></b></p>

<p style="margin:0pt 0pt 12.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The Partnership has
historically treated sales of property as discontinued operations and as such,
the comparative analysis is below the 20% requirement for separate statements.
Accordingly, Note 14 is intended to present adequate summary information for
each equity investment. Note 14 does not describe the property sales as
discontinued operations as the equity consolidation is a one line consolidation
and discontinued operations are not shown separately.</font></p>

<p style="margin:0pt 0pt 12.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Per your request, we
acknowledge that:</font></p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt 36.0pt;text-indent:-18.0pt;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font>the
Company is responsible for the adequacy and accuracy of the disclosure in the
filing.</p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt 36.0pt;text-indent:-18.0pt;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font>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</p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt 36.0pt;text-indent:-18.0pt;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font>the
company 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.</p>

<p style="margin:0pt 0pt 12.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Sincerely,</font></p>

<p style="margin:0pt 0pt 12.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">/s/ Ronald Brown<br>
NEW ENGLAND REALTY ASSOCIATES<br>
LIMITED PARTNERSHIP</font></p>

<p style="margin:0pt 0pt 12.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">BY:&#160; Ronald Brown<br>
President of NewReal,&nbsp;Inc., Its General Partner</font></p>

<p style="margin:0pt 0pt 12.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">cc&#160; Ms.&nbsp;Kelly McCusker, Staff Accountant</font></p>

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