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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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MIC-Info: RSA-MD5,RSA,
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 w6kgFyr9d2iEsEDs8ZjB8Q==

<SEC-DOCUMENT>0000000000-05-015894.txt : 20051219
<SEC-HEADER>0000000000-05-015894.hdr.sgml : 20051219
<ACCEPTANCE-DATETIME>20050401170059
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-015894
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050401

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			EXCEL PROPERTIES LTD
		CENTRAL INDEX KEY:			0000785932
		STANDARD INDUSTRIAL CLASSIFICATION:	REAL ESTATE [6500]
		IRS NUMBER:				870426335
		STATE OF INCORPORATION:			CA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		16955 VIA DEL CAMPO #200
		CITY:			SAN DIEGO
		STATE:			CA
		ZIP:			92127
		BUSINESS PHONE:		6194859400

	MAIL ADDRESS:	
		STREET 1:		16955 VIA DEL CAMPO
		STREET 2:		STE 110
		CITY:			SAN DIEGO
		STATE:			CA
		ZIP:			92127
PUBLIC REFERENCE ACCESSION NUMBER:		0001104659-05-007927
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


April 1, 2005


Mail Stop 0409

VIA U.S. MAIL AND FAX (858) 487-9890

Mr. James Y. Nakagawa
Chief Financial Officer
Excel Properties, Ltd.
17140 Bernardo Center Drive, Suite 310
San Diego, CA  92128

Re:	Excel Properties, Ltd.
Form 10-K for the year ended December 31, 2004
File No. 033-02320

Dear Mr. Nakagawa:

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


							Sincerely,


Linda van Doorn
Senior Assistant Chief Accountant

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Hewitt Associates, Inc.
December 28, 2004
Page 1


</TEXT>
</DOCUMENT>
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