Item 7.01. Regulation FD Disclosure

On or about November 3, 2008, Wells Real Estate Fund X, L.P. (the "Registrant") sent a letter to the limited partners of the Registrant providing an update of the Registrant's portfolio along with a distribution check, if applicable. Copies of the letter and Fact Sheet are attached as Exhibit 99.1 and 99.2, respectively, to this Current Report on Form 8-K. Pursuant to the rules and regulations of the Securities and Exchange Commission, such exhibit and the information set forth therein are deemed to have been furnished and shall not be deemed to be "filed" under the Securities Exchange Act of 1934.

Item 9.01. Financial Statements and Exhibits

Exhibit Number Exhibit Title 99.1 Letter to limited partners 99.2 Wells Real Estate Fund X, L.P. Fact Sheet data as of September 30, 2008

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