As Of	Filer	Filing¹	For·On·As	Docs:Size	Issuer		Filing Agent

 2/26/08  Spirit of America Inv Fund Inc.   485BPOS     2/27/08   12:756K                                   Donnelley … Solutions/FA 
          → Spirit of America Large Cap Value Fund
          → Spirit of America Municipal Tax Free Bond Fund
          → Spirit of America Real Estate Income & Growth Fund
 2/26/08  Spirit of America Inv Fund Inc.   CORRESP¶     8/5/08    1:21K                                    Donnelley … Solutions/FA 

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¹	Filing/Form Types:
	485BPOS	Post-Effective Amendment of a Form N-1 or N-1A Registration.
	CORRESP	Comment-Response or Other Letter to the SEC.
	¶	This Filing contains a delayed-release Document.
→	Fund / Series:  Fund or Series of this Filer with a Class or Contract that this Filing pertains to.