Form: UPLOAD

SEC-generated letter

December 12, 2005

UPLOAD: SEC-generated letter

Published on December 12, 2005










Mail Stop 4561

December 12, 2005



Mr. Michael Pappagallo
Chief Financial Officer
Kimco Realty Corporation
3333 New Hyde Park Road
New Hyde Park, NY 11042-0020

Re: Kimco Realty Corporation
Form 10-K for the fiscal year ended December 31, 2004
File No. 1-10899

Dear Mr. Pappagallo:

We have completed our review of your Form 10-K and have no further
comments at this time.




Sincerely,



Steven Jacobs
Branch Chief



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Mr. Milton Cooper
Kimco Realty Corporation
October 24, 2005
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