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KMZ Rosenman Katten Muchin Zavis Rosenman 575 Madison Avenue New York, NY 10022-2585 April 29, 2004 BY FACSIMILE - (212) 942-9635 AND REGULAR MAIL Carol Mc Gee Office of Chief Counsel Division of Corporation Finance Securities and Exchange Commission 450 Fifth Street, N. The Shelbourne Corporations were formed as part of the conversion of three real estate limited partnerships into publicly traded real estate investment trusts. Each of Shelbourne I, Shelbourne II and Shelbourne III owns property interests through an Operating Partnership, Shelbourne Properties I L. It will not operate in any capacity to acquire additional investments except as expressly described herein.

Below is an 18.11cts Tanzanite and Diamond Micro Pave Ring in production.

2016 Capital Gains Estimates November 1, 2016 Closed-End Funds 2016 Closed-End Tax Information IRA Accumulation - Forward focus Accumulating wealth for retirement, including annual IRA contribution limits.

von Kahle has been with the company since 2003 as its Executive Vice President.

Before you sell your jewelry and other valuables, make sure your appraiser has the credentials to accurately identify and value your property. This article focuses on gems and jewelry but the information and considerations expressed are applicable to all valuables. You should have your jewelry accurately identified by an appraisal professional with credentials.

Estate When faced with liquidating valuable tangible personal property, making correct and informed decisions will substantially improve your bottom line.