November 5, 2007


Ms. Linda van Doorn
Senior Assistant Chief Accountant
Securities and Exchange Commission
Division of Corporation Finance
Washington D.C. 20549

Re: Form 10-KSB for the year ended December 31, 2006 and
    Form 10-QSB for the quarters ended March 31, 2007 and June
    20, 2007 for

    AEI Real Estate Fund XVII Limited Partnership - File No.000-17467
    AEI Net Lease Income & Growth Fund XX Ltd Partnership -File No. 000-23778
    AEI Income & Growth Fund XXI Limited Partnership - File No. 000-29274
    AEI Income & Growth Fund XXII Limited Partnership - File No. 000-24003
    AEI Income & Growth Fund 23 LLC - File No. 000-30449
    AEI Income & Growth Fund 24 LLC - File No. 000-49653
    AEI Income & Growth Fund 25 LLC - File No. 000-50609
    AEI Income & Growth Fund 26 LLC - File No. 000-51823


Dear Ms. van Doorn:

This letter will respond to the comment contained in your letters
dated  October  26,  2007 for the above registrants.   Since  the
letter for each of the registrants contains the same comment  and
the registrants use the same accounting and reporting procedures,
we  have  responded to your comments in one letter for the  eight
registrants.  A copy of the letter was filed as correspondence on
EDGAR for each registrant.

Response to Comment

For  the registrants that are limited partnerships, we will  make
the  following changes to Item 8A for Form 10-KSB  for  the  year
ended  December  31,  2006 and Item 3 for  Form  10-QSB  for  the
quarters ended March 31, 2007 and June 20, 2007:

Controls And Procedures

(a) Evaluation of disclosure controls and procedures

       Under  the  supervision  and  with  the  participation  of
management, including its President and Chief Financial  Officer,
the  Managing  General Partner of the Partnership  evaluated  the
effectiveness  of  the  design and operation  of  its  disclosure
controls  and procedures (as defined in Rule 13a-14(c) under  the
Exchange  Act).   Based upon that evaluation, the  President  and
Chief Financial Officer of the Managing General Partner concluded
that,  as  of  the end of the period covered by this report,  the
disclosure  controls  and  procedures  of  the  Partnership   are
adequately  designed to ensure were effective  in  ensuring  that
information required to be disclosed by us in the reports we file
or   submit  under  the  Exchange  Act  is  recorded,  processed,
summarized  and  reported, within the time periods  specified  in
applicable   rules  and  forms  and  that  such  information   is
accumulated   and  communicated  to  management,  including   the
President  and  Chief Financial Officer of the  Managing  General
Partner,  in  a  manner  that allows timely  decisions  regarding
required disclosure.

(b) Changes in internal controls

         There   were   no  significant  changes  made   in   the
Partnership's  internal controls during the  most  recent  period
covered  by  this  report that have materially affected,  or  are
reasonably   likely  to  materially  affect,  the   Partnership's
internal control over financial reporting.


For the registrants that are limited liability companies, we will
make  the  following changes to Item 8A for Form 10-KSB  for  the
year  ended December 31, 2006 and Item 3 for Form 10-QSB for  the
quarters ended March 31, 2007 and June 20, 2007:

Controls And Procedures

(a) Evaluation of disclosure controls and procedures

        Under  the  supervision  and with  the  participation  of
management, including its President and Chief Financial  Officer,
the Managing Member of the Company evaluated the effectiveness of
the   design  and  operation  of  its  disclosure  controls   and
procedures (as defined in Rule 13a-14(c) under the Exchange Act).
Based  upon  that  evaluation, the President and Chief  Financial
Officer of the Managing Member concluded that, as of the  end  of
the  period  covered by this report, the disclosure controls  and
procedures of the Company  are adequately designed to ensure
were  effective  in  ensuring  that information  required  to  be
disclosed  by  us  in  the reports we file or  submit  under  the
Exchange  Act  is recorded, processed, summarized  and  reported,
within  the time periods specified in applicable rules and  forms
and  that  such  information is accumulated and  communicated  to
management,  including the President and Chief Financial  Officer
of  the Managing Member, in a manner that allows timely decisions
regarding required disclosure.

(b) Changes in internal controls

        There  were no significant changes made in the  Company's
internal controls during the most recent period covered  by  this
report that have materially affected, or are reasonably likely to
materially affect, the Company's internal control over  financial
reporting.
In connection with this response, the registrants acknowledge the
following:

     the  registrants  are responsible for  the  adequacy  and
     accuracy of the disclosure in the filings;

     staff comments or changes to disclosure in response to staff
     comments do not foreclose the Commission from taking any action
     with respect to the filings; and

     the registrants may not assert staff comments as a defense
     in any proceeding initiated by the Commission or any person under
     the federal securities laws of the United States.

If you have any questions, please give me a call at 651-225-7738.

Sincerely,


PATRICK W KEENE
Chief Financial Officer
Managing General Partner of Limited Partnerships and
Managing Member of LLCs

cc:  Jorge L. Bonilla - SEC via fax