UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
Notice of Effectiveness
Effectiveness Date:	October 24, 2008

Accession Number:	0001144204-08-058008
Submission Type:	POS AM
CIK: 0001296884 Company Name: Lightstone Value Plus Real Estate Investment Trust, Inc. File Number: 333-117367