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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-05-028828.txt : 20060714
<SEC-HEADER>0000000000-05-028828.hdr.sgml : 20060714
<ACCEPTANCE-DATETIME>20050609143006
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-028828
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050609

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CKX Lands Inc
		CENTRAL INDEX KEY:			0000352955
		STANDARD INDUSTRIAL CLASSIFICATION:	CRUDE PETROLEUM & NATURAL GAS [1311]
		IRS NUMBER:				720144530
		STATE OF INCORPORATION:			LA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		P O BOX 899
		CITY:			LAKE CHARLES
		STATE:			LA
		ZIP:			70602
		BUSINESS PHONE:		3184944256

	MAIL ADDRESS:	
		STREET 1:		P O BOX 899
		CITY:			LAKE CHARLES
		STATE:			LA
		ZIP:			70602

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CALCASIEU REAL ESTATE & OIL CO INC
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
								June 9, 2005



Mr. Arthur Hollins, III
President & Chief Executive Officer
CKX Lands, Inc.
One Lakeside Plaza, Third Floor
Lake Charles, Louisiana 70601


	Re:	CKX Lands, Inc. [fka Calcasieu Real Estate & Oil Co.,
Inc.]
		Form 10-KSB for Fiscal Year Ended December 31, 2004
Filed March 16, 2005
		File No. 001-31905


Dear Mr. Hollins:

      We have completed our review of your Form 10-KSB and related
filings and do not, at this time, have any further comments.


								Sincerely,



								H. Roger Schwall
								Assistant Director

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??

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Mr./Ms.
Company Name
Date, 2005
page 1




UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-0405

   DIVISION OF
CORPORATION FINANCE
MAIL STOP 04-05


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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