-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, BpZUKaCSxMlcn3gnjhBWhmQ2F9up5/pXs4Maj/yj6JLrYWeCmF8YRDhmCbaAHfXB OJ3o2hvaxdab8Jz8Xri5Ag== 0001222840-05-000050.txt : 20050329 0001222840-05-000050.hdr.sgml : 20050329 20050329161832 ACCESSION NUMBER: 0001222840-05-000050 CONFORMED SUBMISSION TYPE: AW PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20050329 DATE AS OF CHANGE: 20050329 FILER: COMPANY DATA: COMPANY CONFORMED NAME: INLAND WESTERN RETAIL REAL ESTATE TRUST INC CENTRAL INDEX KEY: 0001222840 STANDARD INDUSTRIAL CLASSIFICATION: REAL ESTATE INVESTMENT TRUSTS [6798] IRS NUMBER: 421579325 STATE OF INCORPORATION: MD FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: AW SEC ACT: SEC FILE NUMBER: 333-118860 FILM NUMBER: 05709939 MAIL ADDRESS: STREET 1: 2901 BUTTERFIELD RD CITY: OAK BROOK STATE: IL ZIP: 60523 AW 1 awpe1.htm Inland Western Retail Real Estate Trust, Inc

Inland Western Retail Real Estate Trust, Inc.
2901 Butterfield Road
Oakbrook, IL 60523

March 29, 2005

VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, NW
Washington, DC 20549
Attention: Ms. Peggy Lee - Senior Counsel


Re: Inland Western Retail Real Estate Trust, Inc.
Post-Effective Amendment No. 1 to Form S-11
Registration No. 333-118860
Withdrawal of Post-Effective Amendment No. 1  

Dear Ms. Lee:
Pursuant to Rule 477(a) of the Securities Act of 1933, as amended (the "Act"), Inland Western Retail Real Estate Trust, Inc., a Maryland corporation (the "Company"), hereby respectfully applies to the Securities and Exchange Commission to withdraw the Company's Post-Effective Amendment No. 1 to its Form S-11 registration statement, filed on March 16, 2005 (the "Post-Effective Amendment").

The Company seeks to withdraw the Post-Effective Amendment, which the Company filed to update information in certain sections of their prospectus, because the Staff of the Commission has advised counsel for the Company that we should withdraw the Post-Effective Amendment because we do not intend to seek effectiveness.

If the Staff has any questions regarding this application for withdrawal, please feel free to contact the Company's counsel, David J. Kaufman, Esq. of Duane Morris LLP at (312) 499-6741.

Sincerely,     

       
       
/s/ Lori J. Foust
       
       
Lori J. Foust
Principal Accounting Officer  

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