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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-05-062083.txt : 20060824
<SEC-HEADER>0000000000-05-062083.hdr.sgml : 20060824
<ACCEPTANCE-DATETIME>20051213155227
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-062083
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20051213

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CONSOLIDATED TOMOKA LAND CO
		CENTRAL INDEX KEY:			0000023795
		STANDARD INDUSTRIAL CLASSIFICATION:	REAL ESTATE [6500]
		IRS NUMBER:				590483700
		STATE OF INCORPORATION:			FL
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		1530 CORNERSTONE BLVD., STE. 100
		CITY:			DAYTONA BEACH
		STATE:			FL
		ZIP:			32117
		BUSINESS PHONE:		386-274-2202

	MAIL ADDRESS:	
		STREET 1:		PO BOX 10809
		CITY:			DAYTONA BEACH
		STATE:			FL
		ZIP:			32120-0809
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


   Mail Stop 4561
      November 22, 2005

VIA U.S. MAIL AND FAX (386) 274-1223

Mr. William H. McMunn
President and Chief Executive Officer
Consolidated-Tomoka Land Co.
1530 Cornerstone Boulevard, Suite 100
Daytona Beach, FL 32117

      Re:	Consolidated-Tomoka Land Co.
      	Form 10-K for the year ended December 31, 2004
      	Filed March 14, 2005
      File No. 0-5556

Dear Mr. McMunn:

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

								Sincerely,


Daniel L. Gordon
Branch Chief


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