-----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, LjiMgmvKf9pbbfxcK5gy+Xz/+lu4L/DVA5AAkFuF0nY/EErYxYwvHKp+7U9d2dFc RvBOjHr+UyU+OHxWmuzIdw== 0000798359-10-000052.txt : 20101216 0000798359-10-000052.hdr.sgml : 20101216 20101012103009 ACCESSION NUMBER: 0000798359-10-000052 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20101012 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 corresp-drip10122010.htm
 
 
 




October 12, 2010

Via Edgar Correspondence and Facsimile
Adam Turk, Esq.
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C.  20549

RE:           Investors Real Estate Trust
Registration Statement on Form S-3
Filed on September 3, 2010
As amended by Pre-Effective
Amendment No. 1 filed October 1, 2010
Registration No. 333-169205

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 3:00 p.m., Washington, D.C. time, on Friday, October 15, 2010, or as soon thereafter as possible.  Please notify the undersigned at 952-401-4802 when the Registration Statement has been declared effective.

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 staff comments and the declaration of effectiveness 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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