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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 K/XVBlZWMXS1aBu7fICFKwU9IWmI3D32fAMFrfBSG//+aUD66xjgsk530WBsQACZ
 KzLYsUZafmQGE3YEVRsBFQ==

<SEC-DOCUMENT>0000000000-05-024794.txt : 20060403
<SEC-HEADER>0000000000-05-024794.hdr.sgml : 20060403
<ACCEPTANCE-DATETIME>20050519133837
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-024794
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050519

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			HOMEFED CORP
		CENTRAL INDEX KEY:			0000833795
		STANDARD INDUSTRIAL CLASSIFICATION:	REAL ESTATE [6500]
		IRS NUMBER:				330304982
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		1903 WRIGHT PLACE
		STREET 2:		STE 220
		CITY:			CARLSBAD
		STATE:			CA
		ZIP:			92008
		BUSINESS PHONE:		7609188200

	MAIL ADDRESS:	
		STREET 1:		1903 WRIGHT PLACE
		STREET 2:		STE 220
		CITY:			CARLSBAD
		STATE:			CA
		ZIP:			92008
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


      May 19, 2005


Mail Stop 0409

VIA U.S. MAIL AND FAX (760) 918-8210

Ms. Erin Ruhe
VP, Treasurer and Controller
HomeFed Corporation
1903 Wright Place, Suite 220
Carlsbad, CA 92008

Re:	HomeFed Corporation
	Form 10-K for the year ended December 31, 2004
      File No. 001-10153

Dear Ms. Ruhe:

      We have completed our review of your Form 10-K referenced
above
and have no further comments at this time.


						Sincerely,


Steven Jacobs
Accounting Branch Chief


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Homefed Corporation
May 3, 2005
Page 1 of 1


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