-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 GtZnKW6Ndzc+lSiezC09D7XrXi02bfM7qNg8XMQl7d0QRHME9vkedBiwqB3Knx/C
 O55RFnOOk0gcZOl5qf2KvQ==

<SEC-DOCUMENT>0000000000-07-002188.txt : 20070119
<SEC-HEADER>0000000000-07-002188.hdr.sgml : 20070119
<ACCEPTANCE-DATETIME>20070116114111
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-07-002188
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20070116

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			WESTLAND DEVELOPMENT CO INC
		CENTRAL INDEX KEY:			0000106423
		STANDARD INDUSTRIAL CLASSIFICATION:	LAND SUBDIVIDERS & DEVELOPERS (NO CEMETERIES) [6552]
		IRS NUMBER:				850165021
		STATE OF INCORPORATION:			NM
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		401 COORS BOULEVARD S W
		CITY:			ALBUQUERQUE
		STATE:			NM
		ZIP:			87121
		BUSINESS PHONE:		5058319600

	MAIL ADDRESS:	
		STREET 1:		401 COORS BLVD S W
		CITY:			ALBUQUERQUE
		STATE:			NM
		ZIP:			87121
PUBLIC REFERENCE ACCESSION NUMBER:		0001193125-06-165994
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
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