-----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, VZLk9CHRt6wGzfqUkrlpL5NsiTUtMlM3tcdidaDn3L4SWlok1DzDSpqbQAJj+UY1 fMWSGwm6hemd1o+Nlw5LRQ== 0000000000-05-048582.txt : 20060925 0000000000-05-048582.hdr.sgml : 20060925 20050920160015 ACCESSION NUMBER: 0000000000-05-048582 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20050920 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: MISSION WEST PROPERTIES INC CENTRAL INDEX KEY: 0001067419 STANDARD INDUSTRIAL CLASSIFICATION: REAL ESTATE INVESTMENT TRUSTS [6798] IRS NUMBER: 952635431 STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 10050 BANDLEY DRIVE CITY: CUPERTINO STATE: CA ZIP: 95014 BUSINESS PHONE: 4087250700 MAIL ADDRESS: STREET 1: 10050 BANDLEY DR CITY: CUPERTINO STATE: CA ZIP: 95014 PUBLIC REFERENCE ACCESSION NUMBER: 0001067419-05-000005 LETTER 1 filename1.txt Mail Stop 4561 September 20, 2005 Mr. Carl E. Berg Chief Executive Officer Mission West Properties, Inc. 10050 Bandley Drive Cupertino, CA 95014 Re: Mission West Properties, Inc. Form 10-K for Fiscal Year Ended December 31, 2004 Filed March 16, 2005 File No. 0-25235 Dear Mr. Berg: We have reviewed your response letter dated September 15, 2005 and have the following additional comment. Form 10-K for the year ended December 31, 2004 Item 15, Exhibits, Financial Statement Schedules and Reports on Form 8-K, pages 88 1. We note your response to comment five in our letter dated August 31, 2005. We reissue our comment and request that you revise your certifications filed as Exhibits 31.1, 31.2 and 31.3 to reflect the language exactly as set forth in Item 601(b)(31) of Regulation S- K. As appropriate, please amend your filing and respond to this comment within 10 business days or tell us when you will provide us with a response. You may wish to provide us with marked copies of the amendment to expedite our review. Please furnish a cover letter with your amendment that keys your response to our comment and provides any requested information. Detailed cover letters greatly facilitate our review. Please file your cover letter on EDGAR. Please understand that we may have additional comments after reviewing your amendment and response to our comment. You may contact Amanda Sledge, Staff Accountant, at (202) 551- 3473 or the undersigned at (202) 551-3431 if you have questions. Sincerely, Josh Forgione Staff Accountant Mr. Carl E. Berg Mission West Properties, Inc. September 20, 2005 Page 2 -----END PRIVACY-ENHANCED MESSAGE-----