tandy-121707.htm

-----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, RXH/6XX5tI+Iz1vuUYy7Yf3nZNZOc/ED8NLFa6VoWLdxi85OxD0WK1/q4BmETVnM aFLkaHfffZV3KJLkqNqHuQ== 0001116679-07-003180.txt : 20080204 0001116679-07-003180.hdr.sgml : 20080204 20071217142549 ACCESSION NUMBER: 0001116679-07-003180 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20071217 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ACADIA REALTY TRUST CENTRAL INDEX KEY: 0000899629 STANDARD INDUSTRIAL CLASSIFICATION: REAL ESTATE INVESTMENT TRUSTS [6798] IRS NUMBER: 232715194 STATE OF INCORPORATION: MD FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 20 SOUNDVIEW MARKETPLACE STREET 2: PO BOX 1679 CITY: PORT WASHINGTON STATE: NY ZIP: 11050 BUSINESS PHONE: 5167678830 MAIL ADDRESS: STREET 1: 600 THIRD AVE STREET 2: PO BOX 1679 CITY: KINGSTON STATE: PA ZIP: 18704 FORMER COMPANY: FORMER CONFORMED NAME: MARK CENTERS TRUST DATE OF NAME CHANGE: 19930329 CORRESP 1 filename1.htm tandy-121707.htm

Acadia Realty Trust

1311 Mamaroneck Avenue, Suite 260

White Plains, NY 10605

December 17, 2007

VIA EDGAR

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re:	Acadia Realty Trust
	Form 10-K for the year ended December 31, 2006
	File No. 001-12002

Ladies and Gentlemen,

In connection with responding to a comment from the Staff of the Division of Corporate Finance regarding the above-referenced filing, Acadia Realty Trust hereby acknowledges that:

it is responsible for the adequacy and accuracy of the disclosure in the filing;

staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filings; and

it may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Please direct any questions with respect to the foregoing to my attention at (914) 288-8138.

Sincerely,

/s/ Michael Nelsen

Michael Nelsen

Senior Vice President and

Chief Financial Officer

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