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Mr. Joel R. Hanson <br />M. Brigid McDonough, Esq. <br />March 26, 1999 <br />Page 2 <br />accurately and conservatively reflects the future expected occupancy. Therefore, no change to <br />the pro -forma was made in response to this comment. <br />It was also requested that the preferred cash distribution to the general partner not be reflected as <br />a deductible expense. The pro -forma was changed to reflect this. <br />Please feel free to call me at 612- 347 -0605 if you have any questions. <br />Very truly yours, <br />WINTHROP & WEINSTINE, P.A. <br />By - <br />Norman L. Jones <br />NLJ / enclosures / MPL1: 288122 -1 <br />Page 39 <br />