0001193125-21-166550.txt : 20210622 0001193125-21-166550.hdr.sgml : 20210622 20210519154828 ACCESSION NUMBER: 0001193125-21-166550 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20210519 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Apartment Income REIT Corp. CENTRAL INDEX KEY: 0001820877 STANDARD INDUSTRIAL CLASSIFICATION: REAL ESTATE INVESTMENT TRUSTS [6798] IRS NUMBER: 000000000 STATE OF INCORPORATION: MD FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4582 S. ULSTER STREET, SUITE 1700 CITY: DENVER STATE: CO ZIP: 80237 BUSINESS PHONE: (303) 757-8101 MAIL ADDRESS: STREET 1: 4582 S. ULSTER STREET, SUITE 1700 CITY: DENVER STATE: CO ZIP: 80237 FORMER COMPANY: FORMER CONFORMED NAME: AIMCO-LP, Inc. DATE OF NAME CHANGE: 20200812 CORRESP 1 filename1.htm CORRESP

APARTMENT INCOME REIT CORP.

4582 South Ulster Street, Suite 1700

Denver, CO 80237

May 19, 2021

VIA EMAIL & EDGAR

Ronald Alper

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

 

  Re:

Apartment Income REIT Corp. (the “Company”)

      

Registration Statement on Form S-11 (Registration No. 333-256270)

Dear Mr. Alper:

Pursuant to Rule 461(a) of the General Rules and Regulations under the Securities Act of 1933, as amended, we respectfully request that the effective date of the Company’s Registration Statement on Form S-11 (File No. 333-256270) be accelerated by the Securities and Exchange Commission to 4:30 p.m. Eastern Time on May 20, 2021 or as soon as practicable thereafter.

We request that we be notified of such effectiveness by a telephone call or e-mail to P. Michelle Gasaway of Skadden, Arps, Slate, Meagher & Flom LLP at (213) 687-5122 or michelle.gasaway@skadden.com and that such effectiveness also be confirmed in writing.

 

Very truly yours,
Apartment Income REIT Corp.
By:   /s/ Terry Considine
  Name:   Terry Considine
  Title:   Chief Executive Officer

 

cc:

Skadden, Arps, Slate, Meagher & Flom LLP

    

P. Michelle Gasaway and George Najjar