-----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, KhhsOImLNA2jw3xu7QPjiakKMHscx1IgK05gMaAs/n/1Il+ADMSUaJWvaFQZVFRr Y9B95Ipe9mlKJC7HiyT8WA== 0000000000-07-035128.txt : 20071003 0000000000-07-035128.hdr.sgml : 20071003 20070719145746 ACCESSION NUMBER: 0000000000-07-035128 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20070719 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: BLUE RIDGE REAL ESTATE CO CENTRAL INDEX KEY: 0000012779 STANDARD INDUSTRIAL CLASSIFICATION: REAL ESTATE [6500] IRS NUMBER: 240854342 STATE OF INCORPORATION: PA FISCAL YEAR END: 1031 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: PO BOX 707 CITY: BLAKESLEE STATE: PA ZIP: 18610 BUSINESS PHONE: 7174438433 MAIL ADDRESS: STREET 1: PO BOX 707 CITY: BLAKESLEE STATE: PA ZIP: 18610 LETTER 1 blueridge10kletter2.pdf 2006 10-K COMMENT LETTER SENT 7/19/07; MARRONE/GORDON begin 644 blueridge10kletter2.pdf M)5!$1BTQ+C0-)>+CS],-"C@S(#`@;V)J(#P\+TQI;F5A')E9@T*,`T*)25%3T8-"B`-"CDX(#`@;V)J/#PO3&5N M9W1H(#$R-B]#(#$S-B]&:6QT97(O1FQA=&5$96-O9&4O22`Q-3@O3"`Q,C`O M3R`Q,#0O4R`V,#X^!E0`!>H!@( M?,F[`;+`&W0\&4`V\7!E+TA&/CX^/B].86UE*$AE861E M'1=+T5X=$=3=&%T93P\+T=3,"`Y,2`P(%(^/CX^+U1Y<&4O4&%G M93X^#65N9&]B:@TX-R`P(&]B:CP\+U-U8G1Y<&4O5')U951Y<&4O1F]N=$1E M'1'4W1A=&4O4T$@9F%L*+%F<,"R%2S3JKY]SJ[A(,BE[!H%#FB;/WG55,>[0]6]Z5#(N-`0NKA.PI1/:H<=6WV86FZ_^/?NXFGV\)WN##[SSX<3& M*4P0^;9S&4:\!R;DMK@,X[X')EC:WF48[STPOFL'EV'\4QAN8!:.[3@.UU5H M[_9'>1=+;DO;RLF?<&<\8U<2E MM"VZV^/D$?;2Z4IS7]KL8YZJ@MUELJYEF25?)^WQ:7O18"]Z;<]?MK5ZMC[^ M1R9-G?V0[,]Y:&7S!;<2R1Y*6L_0%_\LXUY'35[S_/J#/`SL,B(0I!5#5,5RM M);M5W^:1M9MS*RX.TQZZ_T\3D9LBZECUJ!K8BSQ')^9>5?*P5RIECRI.)ZOE MO;N?R!CW.[K=Y/%76>52?F`/UXSQ,`#1IHR,*\0`S47`?(?W2C"%$XP*UI`C MG2Y^1F4"]\*PE>9GZU'^Q$`HX?-7A:6JF9+M+A9K.>K'&\7B@6#>TNNT_29[ M83>JR5/P]E:5.U7&=88.FXH]G+:IVTK82_]U4WF!TTZ!9XNQ3ZK\QN9BZ?L6 M=Q:_MK<;5=)=X%CU5LX7OM7^=I!QJ5.@C81#A@W=+2:+5*;L]Z16:P3AMZ5 MOKB3%B\(Z&N9\!S_K7DIQO6N8]<)T4ZPW8BW>O=LW8&@C&;3,)4P"'Z:+LO_ M)';NRE$6"R#=9#G=; M7[I8CZCBFB1S.W3]KI?A,GR`UQ1T-GP/X*:O#?I1,O'GL<$>3"2 M$:^Q+5+Q1RO/S8"GGJ:FQ5#%9D*@"NZ6*#IYVK&GK_?0T2"E2:ME5`TQ?9(R M9YM22BI2$J,>3:4_/4X8@N%=PEJJUC*7NZV"[A4-!;&F<9Z#<^CE,=]YJ[9V MT*:^`X((D<=:K(RH3K?S^'%N8E`(G&'#L;Y^PA8Y8(X?Y]YN;8$SK",H0FKN MWU0M=>-!OM99@21\R@H0/H-T/\V7),X"$4O-`[3%![:+7VAFG`Q%#>O9'"/1 ML='==@#ZS39G+KL31\>1-+@NX1R[.JEQ[O@!\31FU$^\"32^E)P`\2BTO0Z( MVX2$-X5YTR"_,;<[[<.8+I#[L^E,7&Z;)-`*M"L'3IMU'%N$:#$4B6ZJ)ST- M'6KUSS5+%2H*;-(\VF@&`&X:72,<-7HOXPDPZK))],$!W(Z'-L^*6A(OQN:M MHT7O&3JQ;K(\A2AAAFO&T"FD/+`D;]9;3$^R4+72.NS//.HU\T7E&[S3E'B5 MAOZNI1VKMG2T,5*SEK(`Y``@O#8Q1\V.,;+)D)L8S0ES'^B&I!%*K!TK(>0: MG((CN1\"$T-@HDL8D/N$08.P-53D5DIWZ)4U!@I,RC:VUMNU/$G]R3$NL"/> MK0$]3&TA8A>R#'H^T M`1'+ICW#P2]L'7N2A@J^X'C!-W(GV?7GVX=KMI+)ML`\S<<$VU!B8<".J/9' M/T3T\:>H]B2_=*])3(-+SZD#[LRL[,0(&\>@0I2=0M+:@/-=5L=Y]K?4.P+8 MD*7P*SM.QOF`-4N!_"%SU=.:`L^*31F;MJ-EI'_C=+L8%B@4.PC[G=0LU1`3 MVEOB=AAOFE+/U;/=>^H7!E+T9O;G0^/@UE;F1O8FH-.30@,"!O8FH\/"],96YG=&@@,C4W-2]& M:6QT97(O1FQA=&5$96-O9&4O3B`S+T%L=&5R;F%T92]$979I8V521T(^/G-T MEJK75,`L`C=:@STJ,Q185%&*D"0`#"B`" M$0`R>:TN+3LA!^"2QDNP6MP)_(N>7@>0:;TB3,K`,/#_B2W7Z0T`0!DX!RB4 MM7*<.W&NJC?H3/89G'FEE2:&41/K\01QMC2Q:IZ]YWSF.=K$"HU6@;,I9YU" MHS#Q:9Q7UQF5.".I.'?5J97U.%_%V:7*J%'C_-P4JU'*:@%`Z2:[02DOQ]D/ M9[H^)TN"\P(`R'35.USZ#AN4#0;3I235ND:]6E5NP-SE'I@H-%2,)2GKJY0& M@S!#)J^4Z168I%JCDVD;`9B_\YPXIMIB>):'!P4)_']$[A?JOF[]0IM[. 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