0001144204-14-054695.txt : 20141028 0001144204-14-054695.hdr.sgml : 20141028 20140908111659 ACCESSION NUMBER: 0001144204-14-054695 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20140908 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: 1311 MAMARONECK AVENUE STREET 2: SUITE 260 CITY: WHITE PLAINS STATE: NY ZIP: 10605 BUSINESS PHONE: 914-288-8100 MAIL ADDRESS: STREET 1: 1311 MAMARONECK AVENUE STREET 2: SUITE 260 CITY: WHITE PLAINS STATE: NY ZIP: 10605 FORMER COMPANY: FORMER CONFORMED NAME: MARK CENTERS TRUST DATE OF NAME CHANGE: 19930329 CORRESP 1 filename1.htm

Acadia Realty Trust

1311 Mamaroneck Avenue, Suite 260

White Plains, NY 10605

September 8, 2014

VIA EDGAR

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549-3628

Attn: Robert F. Telewicz Jr., Senior Staff Accountant

Re:	Acadia Realty Trust
	Form 10-K for the year ended December 31, 2013
	Filed February 26, 2014
	File No. 001-12002

Dear Mr. Telewicz,

In connection with responding to comments of the staff of the Division of Corporation Finance of the U.S. Securities and Exchange Commission (the "Commission") relating to the above-referenced filings, Acadia Realty Trust (the "Company") hereby acknowledges that:

the Company is responsible for the adequacy and accuracy of the disclosure in the filings;

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

the Company 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 Mark Schonberger of Goodwin Procter LLP at (212)-813-8842.

Sincerely,

/s/ Jonathan Grisham

Jonathan Grisham

Senior Vice President and Chief Financial Officer

cc: Mark Schonberger, Esq., Goodwin Procter LLP