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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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 wV93nDAE1thG/t3Jh3kjgA==

<SEC-DOCUMENT>0000000000-05-043969.txt : 20060824
<SEC-HEADER>0000000000-05-043969.hdr.sgml : 20060824
<ACCEPTANCE-DATETIME>20050825094054
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-043969
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050825

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CRT PROPERTIES INC
		CENTRAL INDEX KEY:			0000835664
		STANDARD INDUSTRIAL CLASSIFICATION:	REAL ESTATE INVESTMENT TRUSTS [6798]
		IRS NUMBER:				592898045
		STATE OF INCORPORATION:			FL
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		225 NE MIZNER BLVD
		STREET 2:		SUITE 200
		CITY:			BOCA RATON
		STATE:			FL
		ZIP:			33432
		BUSINESS PHONE:		561-447-1874

	MAIL ADDRESS:	
		STREET 1:		225 NE MIZNER BLVD
		STREET 2:		SUITE 200
		CITY:			BOCA RATON
		STATE:			FL
		ZIP:			33432

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	KOGER EQUITY INC
		DATE OF NAME CHANGE:	19940520
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 4561
      August 25, 2005

Terence D. McNally
Chief Financial Officer
CRT Properties, Inc.
225 NE Mizner Blvd., Suite 200
Boca Raton, FL 33432

	Re:	CRT Properties, Inc.
		Form 10-K for Fiscal Year Ended December 31, 2004
		Form 10-Q for Fiscal Quarter Ended March 31, 2005
		File No. 1-09997

Dear Mr. McNally:

      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


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