-----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, UMhOHMWUnbfBLmdqyVlMPCPbBSzPZVRFEHPECtUxxgFENEmAugb4UY4i8OHQQSVb cNM9mak3PQijghID7uT5uw== 0000841501-05-000037.txt : 20060901 0000841501-05-000037.hdr.sgml : 20060901 20051116151055 ACCESSION NUMBER: 0000841501-05-000037 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20051116 FILER: COMPANY DATA: COMPANY CONFORMED NAME: OWENS MORTGAGE INVESTMENT FUND A CALIF LTD PARTNERSHIP CENTRAL INDEX KEY: 0000841501 STANDARD INDUSTRIAL CLASSIFICATION: MORTGAGE BANKERS & LOAN CORRESPONDENTS [6162] IRS NUMBER: 680023931 STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2221 OLYMPIC BLVD STREET 2: P O BOX 2308 CITY: WALNUT CREEK STATE: CA ZIP: 94595 BUSINESS PHONE: 925-280-5393 MAIL ADDRESS: STREET 1: 2221 OLYMPIC BLVD STREET 2: P O BOX 2308 CITY: WALNUT CREEK STATE: CA ZIP: 94595 FORMER COMPANY: FORMER CONFORMED NAME: OWENS MORTGAGE INVESTMENT FUND DATE OF NAME CHANGE: 19940902 FORMER COMPANY: FORMER CONFORMED NAME: OWENS MORTGAGE INVESTMENT FUND II DATE OF NAME CHANGE: 19920703 CORRESP 1 filename1.htm
  November 16, 2005



  Ms. Linda van Doorn
Senior Assistant Chief Accountant
U.S. Securities and Exchange Commission
Mail Stop 4561
Washington, D.C. 20549

Re: Owens Mortgage Investment Fund, a California Limited Partnership
Form 10-K for the fiscal year ended December 31, 2004
Filed March 24, 2005
Forms 10-Q for the quarterly period ended March 31, 2005 and June 30, 2005
File No. 0-17248

  Dear Ms. van Doorn:

  We are in receipt of your letter dated November 14, 2005 related to Owens Mortgage Investment Fund, a California Limited Partnership (the “Partnership”). The responses contained in this letter are numbered to correspond with the numbered comments of your letter.

1. In future filings, we will clarify in the notes to the financial statements that the Partnership’s investment in Dation, LLC represents its maximum exposure to loss. We will also disclose the portion of the Partnership’s investment that represents contributions and the portion that represents loans to Dation.

2. In future filings, we will expand the disclosure related to Dation, LLC to address the size of Dation as required by paragraph 24(b) of FIN 46(R).

  Please call me at (925) 280-5393 or Melina Platt, Controller, at (925) 280-5395 if you have any further questions.

  Sincerely,

  /s/ Bryan H. Draper
Bryan H. Draper, Chief Financial Officer
Owens Financial Group, Inc., General Partner

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