<HTML>
<HEAD>
<TITLE>SECURITIES AND EXCHANGE COMMISSION</TITLE>
<META NAME="_AdHocReviewCycleID" CONTENT="-863415445">
<META NAME="_EmailSubject" CONTENT="Form 8-K for Fund 11_111 Southchase(wwg cmts)">
<META NAME="_AuthorEmail" CONTENT="Wendy.Gill@WellsREF.com">
<META NAME="_AuthorEmailDisplayName" CONTENT="Wendy Gill">
</HEAD>
<BODY>
<B><FONT SIZE=3><P ALIGN="CENTER">SECURITIES AND EXCHANGE COMMISSION</P>
<P ALIGN="CENTER">WASHINGTON, DC 20549</P>
<P ALIGN="CENTER"></P>
<P ALIGN="CENTER">FORM 8-K</P>
<P ALIGN="CENTER"></P>
<P ALIGN="CENTER">CURRENT REPORT</P>
<P ALIGN="CENTER">PURSUANT TO SECTION 13 OR 15(d) OF THE </P>
<P ALIGN="CENTER">SECURITIES EXCHANGE ACT OF 1934</P>
<P ALIGN="CENTER"></P>
<P ALIGN="CENTER">&nbsp;</P></B></FONT>
<P ALIGN="CENTER"><CENTER><TABLE CELLSPACING=0 BORDER=0 CELLPADDING=7 WIDTH=590>
<TR><TD WIDTH="51%" VALIGN="TOP">
<FONT SIZE=3><P>Date of Report (Date of earliest event reported)</FONT></TD>
<TD WIDTH="49%" VALIGN="TOP">
<U><FONT SIZE=3><P ALIGN="CENTER">December 17, 2007</U></FONT></TD>
</TR>
</TABLE>
</CENTER></P>
<B><FONT SIZE=3><P ALIGN="CENTER"></P>
</B><U><P ALIGN="CENTER">Wells Real Estate Fund X, L.P.&#9;</P>
</U><P ALIGN="CENTER">(Exact Name of Registrant as Specified in Charter)</P>
<B><P ALIGN="CENTER"></P>
<P ALIGN="CENTER">&nbsp;</P></B></FONT>
<P ALIGN="CENTER"><CENTER><TABLE CELLSPACING=0 BORDER=0 CELLPADDING=7 WIDTH=590>
<TR><TD WIDTH="39%" VALIGN="TOP">
<U><FONT SIZE=3><P ALIGN="CENTER">Georgia</U></FONT></TD>
<TD WIDTH="27%" VALIGN="TOP">
<U><FONT SIZE=3><P ALIGN="CENTER">0-23719</U></FONT></TD>
<TD WIDTH="33%" VALIGN="TOP">
<U><FONT SIZE=3><P ALIGN="CENTER">58-2250093</U></FONT></TD>
</TR>
<TR><TD WIDTH="39%" VALIGN="TOP" HEIGHT=5>
<FONT SIZE=3><P ALIGN="CENTER">(State or Other Jurisdiction of Incorporation)</FONT></TD>
<TD WIDTH="27%" VALIGN="TOP" HEIGHT=5>
<FONT SIZE=3><P ALIGN="CENTER">(Commission File Number)</FONT></TD>
<TD WIDTH="33%" VALIGN="TOP" HEIGHT=5>
<FONT SIZE=3><P ALIGN="CENTER">(IRS Employer Identification No.)</FONT></TD>
</TR>
</TABLE>
</CENTER></P>
<B><FONT SIZE=3><P ALIGN="CENTER"></P>
<P ALIGN="CENTER">&nbsp;</P></B></FONT>
<P ALIGN="CENTER"><CENTER><TABLE CELLSPACING=0 BORDER=0 CELLPADDING=7 WIDTH=590>
<TR><TD WIDTH="58%" VALIGN="TOP">
<U><FONT SIZE=3><P ALIGN="CENTER">6200 The Corners Parkway, Norcross, Georgia</U></FONT></TD>
<TD WIDTH="42%" VALIGN="TOP">
<U><FONT SIZE=3><P ALIGN="CENTER">30092-3365</U></FONT></TD>
</TR>
<TR><TD WIDTH="58%" VALIGN="TOP">
<FONT SIZE=3><P ALIGN="CENTER">(Address of Principal Executive Offices)&#9;</FONT></TD>
<TD WIDTH="42%" VALIGN="TOP">
<FONT SIZE=3><P ALIGN="CENTER">(Zip Code)</FONT></TD>
</TR>
</TABLE>
</CENTER></P>
<FONT SIZE=3>
<P ALIGN="CENTER">Registrant's telephone number, including area code: <U>(770) 449-7800</P>
</U>
<P>&nbsp;</P>
<U><P ALIGN="CENTER">N/A</P>
</U><P ALIGN="CENTER">(Former Name or Former Address, if Changed Since Last Report)</P>
<P ALIGN="CENTER"></P>
<P ALIGN="CENTER">&nbsp;</P>
<P ALIGN="CENTER">&nbsp;</P>
<P>Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):</P>
<DIR>
<P ALIGN="JUSTIFY">[]  &#9;Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</P>
<P ALIGN="JUSTIFY">[]  &#9;Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</P>
<P ALIGN="JUSTIFY">[]  &#9;Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))</P>
<P>[]  &#9;Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))</P>
</DIR>
<B><P ALIGN="JUSTIFY">Item 1.01 Entry Into Material Definitive Agreements</P>
</B></FONT><FONT SIZE=3 COLOR="#ff0000"><P ALIGN="JUSTIFY"></P>
</FONT><FONT SIZE=3><P ALIGN="JUSTIFY">On December 17, 2007, The Fund IX, Fund X, Fund XI and REIT Joint Venture (the &quot;Joint Venture&quot;), a joint venture partnership between Wells Real Estate Fund IX, L.P., Wells Real Estate Fund&nbsp;X, L.P. (the &quot;Registrant&quot;), Wells Real Estate Fund XI, L.P., and Piedmont Operating Partnership, LP, and Avaya, Inc., an unrelated third party, entered into the second amendment to the net lease agreement (the &quot;Agreement&quot;) with Avaya, Inc., the sole tenant at an office building containing approximately 57,000 square feet located in Oklahoma City, OK (the &quot;Avaya Building&quot;).  The Joint Venture owns 100% of the Avaya Building.  The Registrant owns an equity interest of approximately 48.49% in the Joint Venture.</P>
<P ALIGN="JUSTIFY"></P>
<P ALIGN="JUSTIFY">The Agreement extends the termination date of the lease from January 31, 2008 to January 31, 2010.  The monthly base rent payable under the Agreement is approximately $62,000 from February 1, 2008 through January&nbsp;31, 2009.  Effective February 1, 2009, the monthly base rent increases to approximately $64,000 through the lease expiration.  </P>
<P ALIGN="JUSTIFY"></P>
<P ALIGN="JUSTIFY">&nbsp;</P>
<P ALIGN="JUSTIFY">&nbsp;</P>
<P ALIGN="JUSTIFY">&nbsp;</P>
<P ALIGN="JUSTIFY">&nbsp;</P>
<I><P ALIGN="JUSTIFY">&nbsp;</P>
<P ALIGN="JUSTIFY">&nbsp;</P>
<P ALIGN="JUSTIFY">&nbsp;</P>
<P ALIGN="JUSTIFY">&nbsp;</P>
<P ALIGN="JUSTIFY">&nbsp;</P>
<P ALIGN="JUSTIFY">&nbsp;</P>
<P ALIGN="JUSTIFY">&nbsp;</P>
<P ALIGN="JUSTIFY">&nbsp;</P>
<P ALIGN="JUSTIFY">&nbsp;</P>
<P ALIGN="JUSTIFY">&nbsp;</P>
<P ALIGN="JUSTIFY">&nbsp;</P>
<P ALIGN="JUSTIFY">&nbsp;</P>
<P ALIGN="JUSTIFY">&nbsp;</P>
<P ALIGN="JUSTIFY">&nbsp;</P>
<P ALIGN="JUSTIFY">&nbsp;</P>
<P ALIGN="JUSTIFY">&nbsp;</P>
<P ALIGN="JUSTIFY">&nbsp;</P>
<P ALIGN="JUSTIFY">&nbsp;</P>
<P ALIGN="JUSTIFY">&nbsp;</P>
<P ALIGN="JUSTIFY">&nbsp;</P>
<P ALIGN="JUSTIFY">&nbsp;</P>
</I></FONT><P ALIGN="JUSTIFY">&nbsp;</P>
<P ALIGN="JUSTIFY"> </P>
<P ALIGN="JUSTIFY"></P>
<P ALIGN="JUSTIFY">&#9; </P>
<FONT SIZE=3>
<P>&nbsp;</P>
<P>&nbsp;</P>
</FONT><B><P ALIGN="CENTER">SIGNATURES</P>
</B><FONT SIZE=3><P ALIGN="JUSTIFY"></P>
<P ALIGN="JUSTIFY">Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this Current Report on Form 8-K to be signed on its behalf by the undersigned hereunto duly authorized.</P>
<P ALIGN="JUSTIFY"></P></FONT>
<P ALIGN="RIGHT"><TABLE CELLSPACING=0 BORDER=0 CELLPADDING=7 WIDTH=590>
<TR><TD WIDTH="46%" VALIGN="TOP">&nbsp;</TD>
<TD WIDTH="54%" VALIGN="TOP">
<FONT SIZE=3><P>WELLS REAL ESTATE FUND X, L.P.<BR>
(Registrant)</FONT></TD>
</TR>
</TABLE>
</P>
<FONT SIZE=3></FONT>
<P ALIGN="RIGHT"><TABLE CELLSPACING=0 BORDER=0 CELLPADDING=7 WIDTH=590>
<TR><TD WIDTH="52%" VALIGN="TOP">
<FONT SIZE=3><P ALIGN="RIGHT">By:</FONT></TD>
<TD WIDTH="48%" VALIGN="TOP">
<FONT SIZE=3><P>WELLS PARTNERS, L.P.<BR>
General Partner</FONT></TD>
</TR>
</TABLE>
</P>
<FONT SIZE=3></FONT>
<P ALIGN="RIGHT"><TABLE CELLSPACING=0 BORDER=0 CELLPADDING=7 WIDTH=590>
<TR><TD WIDTH="58%" VALIGN="TOP">
<FONT SIZE=3><P ALIGN="RIGHT">By:</FONT></TD>
<TD WIDTH="42%" VALIGN="TOP">
<FONT SIZE=3><P>WELLS CAPITAL, INC.<BR>
General Partner</FONT></TD>
</TR>
</TABLE>
</P>
<FONT SIZE=3></FONT>
<P ALIGN="RIGHT"><TABLE CELLSPACING=0 BORDER=0 CELLPADDING=7 WIDTH=590>
<TR><TD WIDTH="64%" VALIGN="TOP">
<FONT SIZE=3><P ALIGN="RIGHT">By:</FONT></TD>
<TD WIDTH="36%" VALIGN="TOP">
<U><FONT SIZE=3><P>/s/ Douglas P. Williams<BR>
</U>Douglas P. Williams<BR>
Senior Vice President</FONT></TD>
</TR>
</TABLE>
</P>
<FONT SIZE=3>
<P ALIGN="JUSTIFY">&nbsp;</P>
<P ALIGN="JUSTIFY">Date:  December 21, 2007</P>
</FONT></BODY>
</HTML>
[{"type": "8-K", "sequence": "1", "filename": "rrd183871.htm", "description": "8-K", "secsgml_size_bytes": 7592}]
{"company-data": {"conformed-name": "WELLS REAL ESTATE FUND X L P", "cik": "0001018215", "assigned-sic": "6532", "irs-number": "582250093", "state-of-incorporation": "GA", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-23719", "film-number": "071321842"}, "business-address": {"street1": "6200 THE CORNERS PARKWAY", "city": "NORCROSS", "state": "GA", "zip": "30092", "phone": "7704497800"}, "mail-address": {"street1": "6200 THE CORNERS PARKWAY", "city": "NORCROSS", "state": "GA", "zip": "30092"}}
SECURITIES AND EXCHANGE COMMISSION
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 20549
FORM 8-K
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934
Date of Report (Date of earliest event reported)
December 17, 2007
Wells Real Estate Fund X, L.P.
(Exact Name of Registrant as Specified in Charter)
Georgia
0-23719
58-2250093
(State or Other Jurisdiction of Incorporation)
(Commission File Number)
(IRS Employer Identification No.)
6200 The Corners Parkway, Norcross, Georgia
30092-3365
(Address of Principal Executive Offices)
(Zip Code)
Registrant's telephone number, including area code:
(770) 449-7800
N/A
(Former Name or Former Address, if Changed Since Last Report)
Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):
[]  	Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
[]  	Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
[]  	Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
[]  	Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
Item 1.01 Entry Into Material Definitive Agreements
On December 17, 2007, The Fund IX, Fund X, Fund XI and REIT Joint Venture (the "Joint Venture"), a joint venture partnership between Wells Real Estate Fund IX, L.P., Wells Real Estate Fund X, L.P. (the "Registrant"), Wells Real Estate Fund XI, L.P., and Piedmont Operating Partnership, LP, and Avaya, Inc., an unrelated third party, entered into the second amendment to the net lease agreement (the "Agreement") with Avaya, Inc., the sole tenant at an office building containing approximately 57,000 square feet located in Oklahoma City, OK (the "Avaya Building").  The Joint Venture owns 100% of the Avaya Building.  The Registrant owns an equity interest of approximately 48.49% in the Joint Venture.
The Agreement extends the termination date of the lease from January 31, 2008 to January 31, 2010.  The monthly base rent payable under the Agreement is approximately $62,000 from February 1, 2008 through January 31, 2009.  Effective February 1, 2009, the monthly base rent increases to approximately $64,000 through the lease expiration.
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this Current Report on Form 8-K to be signed on its behalf by the undersigned hereunto duly authorized.
WELLS REAL ESTATE FUND X, L.P.
(Registrant)
By:
WELLS PARTNERS, L.P.
General Partner
By:
WELLS CAPITAL, INC.
General Partner
By:
/s/ Douglas P. Williams
Douglas P. Williams
Senior Vice President
Date:  December 21, 2007