June 9, 2005 Mr. Arthur Hollins, III President & Chief Executive Officer CKX Lands, Inc. One Lakeside Plaza, Third Floor Lake Charles, Louisiana 70601 	Re:	CKX Lands, Inc. [fka Calcasieu Real Estate & Oil Co., Inc.] 		Form 10-KSB for Fiscal Year Ended December 31, 2004 Filed March 16, 2005 		File No. 001-31905 Dear Mr. Hollins: We have completed our review of your Form 10-KSB and related filings and do not, at this time, have any further comments. 								Sincerely, 								H. Roger Schwall 								Assistant Director ?? ?? ?? ?? Mr./Ms. Company Name Date, 2005 page 1 UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-0405 DIVISION OF CORPORATION FINANCE MAIL STOP 04-05