-----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, TdBEcp0+6nWXSFNLeAIu0Km61qxT/66nYhuc+82W7GqjejykO8nbchl3nmf35akW Veq3rarcS8UTlnyQHtW88g== 0001104659-08-038244.txt : 20080728 0001104659-08-038244.hdr.sgml : 20080728 20080605165624 ACCESSION NUMBER: 0001104659-08-038244 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20080605 FILER: COMPANY DATA: COMPANY CONFORMED NAME: HCP, INC. CENTRAL INDEX KEY: 0000765880 STANDARD INDUSTRIAL CLASSIFICATION: REAL ESTATE INVESTMENT TRUSTS [6798] IRS NUMBER: 330091377 STATE OF INCORPORATION: MD FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3760 KILROY AIRPORT WAY STREET 2: SUITE 300 CITY: LONG BEACH STATE: CA ZIP: 90806 BUSINESS PHONE: 562-733-5100 MAIL ADDRESS: STREET 1: 3760 KILROY AIRPORT WAY STREET 2: SUITE 300 CITY: LONG BEACH STATE: CA ZIP: 90806 FORMER COMPANY: FORMER CONFORMED NAME: HEALTH CARE PROPERTY INVESTORS INC DATE OF NAME CHANGE: 19920703 CORRESP 1 filename1.htm

 

June 5, 2008

 

VIA EDGAR AND FEDEX

 

Jennifer Monick

Staff Accountant

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C.  20549

 

Re:

 HCP, Inc.

 

 

 File Number: 001-08895

 

 

 Form 10-K for Fiscal Year Ended December 31, 2007

 

Dear Ms. Monick:

 

HCP, Inc. hereby submits this letter in response to the comment letter from the Staff of the Securities and Exchange Commission (the “Staff”) dated May 29, 2008.  For your convenience, the Staff’s comment has been reprinted in italics below and our response is in regular print.  References to “we” or “our” in our response are to HCP, Inc.

 

Form 10-K for the year ended December 31, 2007

Financial Statements

Notes to Consolidated Financial Statements

(2) Summary of Significant Accounting Policies

Principles of Consolidation, page F-7

 

1.                                       We have reviewed your response to comments number three and four.  As the financial statements are the responsibility of current management, please tell us and disclose current management’s opinion regarding the accounting for the VIE tenants and the deferred financing leases.

 

Response:

 

Current management’s opinion is that our accounting for the VIE tenants and the direct financing leases is correct as presented in our SEC filings. We supplementally advise the Staff that the disclosure in our future SEC filings will state that management believes the accounting is in accordance with United States generally accepted accounting principles.

 

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Securities and Exchange Commission

Jennifer Monick

June 5, 2008

 

Thank you for your consideration of our response. Should you have any questions, please call the undersigned at (562) 733-5151.

 

 

 

Very truly yours,

 

 

 

 

 

/s/ Mark A. Wallace

 

Mark A. Wallace

 

Executive Vice President –

 

Chief Financial Officer and Treasurer

 

 

cc:

Edward J. Henning, Esq.

 

HCP, Inc.

 

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