-----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, ML1W6obELDErM+Ozke9xky9n9gJz4U4spULvAj5VQzQuJLQRF3WECZVMkq882RDC LlT52DgrYz98P+ieg9SCcw== 0001193125-08-142428.txt : 20080818 0001193125-08-142428.hdr.sgml : 20080818 20080627130321 ACCESSION NUMBER: 0001193125-08-142428 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20080627 FILER: COMPANY DATA: COMPANY CONFORMED NAME: EQUITY RESIDENTIAL CENTRAL INDEX KEY: 0000906107 STANDARD INDUSTRIAL CLASSIFICATION: REAL ESTATE INVESTMENT TRUSTS [6798] IRS NUMBER: 363877868 STATE OF INCORPORATION: MD FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: EQUITY RESIDENTIAL STREET 2: TWO NORTH RIVERSIDE PLAZA, SUITE 400 CITY: CHICAGO STATE: IL ZIP: 60606 BUSINESS PHONE: 3129281178 MAIL ADDRESS: STREET 1: TWO NORTH RIVERSIDE PLAZA STREET 2: SUITE 400 CITY: CHICAGO STATE: IL ZIP: 60606 FORMER COMPANY: FORMER CONFORMED NAME: EQUITY RESIDENTIAL PROPERTIES TRUST DATE OF NAME CHANGE: 19930524 CORRESP 1 filename1.htm Response Letter

June 27, 2008

VIA EDGAR

United States Securities and Exchange Commission

100 F Street, NE

Mail Stop 4561

Washington, D.C. 20549

Attn: Karen Garnett
Division of Corporate Finance

 

Re: Equity Residential
Form S-3 Filed on June 11, 2008 (File No. 333-151588) (the “Form S-3”)

Dear Ms. Garnett:

Please find below our response to the comment contained in a letter from the Staff dated June 26, 2008 (the “Comment Letter”). Capitalized terms used herein and not defined have the same meaning as defined in the Comment Letter or the Form S-3, as the case may be.

Item 17, Undertakings, page II-2

 

  1. We note this is an offering pursuant to Rule 415 under the Securities Act of 1933. Accordingly, please revise your registration statement to include the undertaking required by Item 512(a)(5).

 

     The Company will amend the registration statement to include the undertaking required by Item 512(a)(5) of Regulation
S-K.

 

 

Should you have any questions or comments with respect to the foregoing, please do not hesitate to contact the undersigned.

 

Sincerely,
/s/ Bruce C. Strohm

Bruce C. Strohm

Executive Vice President and

General Counsel

cc: Byron N. Cooper

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