-----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,
 GtevFARZ2c8hfDGXCcsLSSImY09ROpcm7mqQy46FcNZzZFWUOutpsbH+bRbY9pwN
 siFOHT06VPXRK59lx/Thiw==

<SEC-DOCUMENT>0000000000-08-010807.txt : 20080417
<SEC-HEADER>0000000000-08-010807.hdr.sgml : 20080417
<ACCEPTANCE-DATETIME>20080229164523
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-08-010807
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20080229

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DSI REALTY INCOME FUND X
		CENTRAL INDEX KEY:			0000792989
		STANDARD INDUSTRIAL CLASSIFICATION:	REAL ESTATE [6500]
		IRS NUMBER:				330195079
		STATE OF INCORPORATION:			CA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		3701 LONG BEACH BLVD
		CITY:			LONG BEACH
		STATE:			CA
		ZIP:			90801
		BUSINESS PHONE:		310-595-7711

	MAIL ADDRESS:	
		STREET 1:		P O BOX 357
		CITY:			LONG BEACH
		STATE:			CA
		ZIP:			90801
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
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