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<SEC-DOCUMENT>0001362310-08-004502.txt : 20091005
<SEC-HEADER>0001362310-08-004502.hdr.sgml : 20091005
<ACCEPTANCE-DATETIME>20080812130710
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001362310-08-004502
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20080812

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			NETREIT
		CENTRAL INDEX KEY:			0001080657
		STANDARD INDUSTRIAL CLASSIFICATION:	REAL ESTATE INVESTMENT TRUSTS [6798]
		IRS NUMBER:				000000000
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1282 PACIFIC OAKS PLACE
		CITY:			ESCONDIDO
		STATE:			CA
		ZIP:			92029-2900
		BUSINESS PHONE:		760-471-8536

	MAIL ADDRESS:	
		STREET 1:		1282 PACIFIC OAKS PLACE
		CITY:			ESCONDIDO
		STATE:			CA
		ZIP:			92029-2900
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML>
<HEAD>
<TITLE>Filed by Bowne Pure Compliance</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
<!-- PAGEBREAK -->
<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.20in">
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head --><TR valign="bottom">
    <TD width="33%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="34%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="33%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">RUSHALL &#038; McGEEVER</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="padding-top: 1px">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">BRUCE J. RUSHALL
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">A PROFESSIONAL LAW CORPORATION
</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">TELEPHONE: (760)&nbsp;438-6855&nbsp;</TD>
</TR>
<TR valign="bottom" style="padding-top: 1px">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">EILEEN L. McGEEVER
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">6100 INNOVATION WAY
</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">FACSIMILE: (760)&nbsp;438-3026&nbsp;</TD>
</TR>
<TR valign="bottom" style="padding-top: 1px">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">LUCI M. MONTGOMERY
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">CARLSBAD, CALIFORNIA 92009
</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">E-MAIL: rm@rushallmcgeever.com</TD>
</TR>
<!-- End Table Body --></TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt">&nbsp;
</DIV>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head --><TR valign="bottom">
    <TD width="47%"></TD>
    <TD width="5%"></TD>
    <TD width="47%"></TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="left" valign="top">August&nbsp;12, 2008
</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top"><I>Via E-Mail</I></TD>
</TR>
<TR valign="bottom">
    <TD align="left" valign="top">&nbsp;
</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top"><I>and U.S. Mail</I></TD>
</TR>
<!-- End Table Body --></TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt">U.S. Securities and Exchange Commission<BR>
450 Fifth Street NW<BR>
Mail Stop 4561<BR>
Washington, D.C. 20549

</DIV>

<DIV align="left" style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; background: transparent; color: #000000">
<TR>
    <TD width="7%"></TD>
    <TD width="1%"></TD>
    <TD></TD>
</TR>
<TR valign="top">
    <TD nowrap align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Re:</TD>
    <TD>&nbsp;</TD>
    <TD>NetREIT; CIK NO. 001080657<br>
FILE NO. 001-34049<br>
SUCCESSION NO. ACC-NO: 0001019687-08-002036 (34ACT)<br>
(FILING DATE MAY 6, 2008)<br>
CORRECTION OF 10-12B SUBMISSION</TD>
</TR>
</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt">Attention: Ms.&nbsp;Kristina Aberg, Attorney Advisor
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt">Ladies and Gentlemen:
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">Pursuant to the Notice Regarding Division of Management EDGAR Issues, the purpose of this
letter is to request a change in the above-referenced &#147;10-12B submission&#148; to a &#147;10-12G submission&#148;.
The reason for this change is that Registrant inadvertently filed its registration statement on
EDGAR as a 10-12B submission when it intended to file it as a 10-12G submission. The body of the
initial filing will confirm Registrant&#146;s intent.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">Registrant hereby requests that the filing submission type be changed to &#147;10-12G&#148;. We note
that the header page is correct, but the document form type was incorrect. We believe this is a
post-acceptance correction that can be made, as the two submission types have the same technical
characteristics. The change requested will not require a new 1934 Act file number.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">We thank you in advance for your expeditious attention to this matter. As we are anxious to
file a Form&nbsp;10/A and a response to the Commission&#146;s comments regarding the initial filing, we
request that the Staff act on this letter as soon as practicable. Please contact the undersigned,
legal counsel for Registrant, with any questions or comments.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt">Very truly yours,
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt">/s/ <I>Bruce J. Rushall</I>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt">BRUCE J. RUSHALL
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head --><TR valign="bottom">
    <TD width="2%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="96%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD colspan="3" valign="top" align="left">BJR/cak</TD>
</TR>
<TR valign="bottom" style="padding-top: 1px">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">cc:
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Jack K. Heilbron</TD>
</TR>
<TR valign="bottom" style="padding-top: 1px">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Kenneth W. Elsberry</TD>
</TR>
<!-- End Table Body --></TABLE>
</DIV>



<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio --><!-- /Folio -->
</DIV>




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