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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-06-001069.txt : 20060906
<SEC-HEADER>0000000000-06-001069.hdr.sgml : 20060906
<ACCEPTANCE-DATETIME>20060109114905
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-001069
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060109

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ALEXANDERS INC
		CENTRAL INDEX KEY:			0000003499
		STANDARD INDUSTRIAL CLASSIFICATION:	REAL ESTATE INVESTMENT TRUSTS [6798]
		IRS NUMBER:				510100517
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		888 SEVENTH AVENUE
		STREET 2:		*****
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019
		BUSINESS PHONE:		212-894-7000

	MAIL ADDRESS:	
		STREET 1:		888 SEVENTH AVENUE
		STREET 2:		*****
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019
PUBLIC REFERENCE ACCESSION NUMBER:		0000950123-05-002232
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 4561
      January 9, 2006

Mr. Joseph Macnow
Executive Vice President and Chief Financial Officer
Alexander`s, Inc.
210 Route 4 East
Paramus, NJ 07652

	Re:	Alexander`s, Inc.
		Form 10-K for the Fiscal Year Ended December 31, 2004
		Form 10-Q for the Quarterly Period Ended March 31, 2005
		Form 10-Q for the Quarterly Period Ended June 30, 2005
		File No. 1-06064

Dear Mr. Macnow:

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

      			Sincerely,


      Jorge Bonilla
      Senior Staff Accountant


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