-----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, AeRLdZz7cIBYjzykiazmWgMjGlTC5pEtsF9R1ykSEFoNoFUXQMdQvIUHpVUQw4Zs xcUpwRph5WPycPrr56daiw== 0000798359-09-000021.txt : 20090702 0000798359-09-000021.hdr.sgml : 20090702 20090513173821 ACCESSION NUMBER: 0000798359-09-000021 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20090513 FILER: COMPANY DATA: COMPANY CONFORMED NAME: INVESTORS REAL ESTATE TRUST CENTRAL INDEX KEY: 0000798359 STANDARD INDUSTRIAL CLASSIFICATION: REAL ESTATE INVESTMENT TRUSTS [6798] IRS NUMBER: 450311232 STATE OF INCORPORATION: ND FISCAL YEAR END: 0408 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3015 16TH STREET SW, SUITE 100 STREET 2: PO BOX 1988 CITY: MINOT STATE: ND ZIP: 58702-1988 BUSINESS PHONE: 701-837-4738 MAIL ADDRESS: STREET 1: 3015 16TH STREET SW, SUITE 100 STREET 2: PO BOX 1988 CITY: MINOT STATE: ND ZIP: 58702-1988 CORRESP 1 filename1.htm iretsecacceleration05142009.htm

 
 
 







May 13, 2009

Via Facsimile and Filed as Edgar Correspondence
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C.  20549
Facsimile Number 703.813.6984
Attn.:  Jerard T. Gibson, Esq.

Re:           Investors Real Estate Trust
Registration Statement on Form S-3
Filed: March 16, 2009
File No. 333-158001

Ladies and Gentlemen:

Investors Real Estate Trust (the “Company”), a real estate investment trust organized under the laws of the State of North Dakota, hereby requests that the effective date of the above-referenced Registration Statement be accelerated to 2:00 p.m., Washington, D.C. time, on Monday, May 18, 2009, or as soon thereafter as possible.

The Company acknowledges that

 
·
should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
 
∙
the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
 
·
the Company may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Sincerely,

 
INVESTORS REAL ESTATE TRUST

 
/s/ Karin M. Wentz

By:
Karin M. Wentz
Title:   Associate General Counsel
                     


 
 
 

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