-----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, FSiRL7mVze7/5bk7QLAC7rcf98X7/4MGx9azsr6339bgh5Ca0RQmNM8Cr+bEoeSL 1YyOzjFdcD2lKKzeJ7meKg== 0000000000-06-003438.txt : 20061024 0000000000-06-003438.hdr.sgml : 20061024 20060123111738 ACCESSION NUMBER: 0000000000-06-003438 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20060123 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: AVALONBAY COMMUNITIES INC CENTRAL INDEX KEY: 0000915912 STANDARD INDUSTRIAL CLASSIFICATION: REAL ESTATE INVESTMENT TRUSTS [6798] IRS NUMBER: 770404318 STATE OF INCORPORATION: MD FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 2900 EISENHOWER AVENUE STREET 2: SUITE 300 CITY: ALEXANDRIA STATE: VA ZIP: 22314 BUSINESS PHONE: 7033296300 MAIL ADDRESS: STREET 1: 2900 EISENHOWER AVENUE STREET 2: STE 300 CITY: ALEXANDRIA STATE: VA ZIP: 22314 FORMER COMPANY: FORMER CONFORMED NAME: AVALON BAY COMMUNITIES INC DATE OF NAME CHANGE: 19980618 FORMER COMPANY: FORMER CONFORMED NAME: BAY APARTMENT COMMUNITIES INC DATE OF NAME CHANGE: 19931208 LETTER 1 filename1.txt Mail Stop 4561 January 23, 2006 VIA U.S. MAIL AND FAX (703)329-1459 Thomas J. Sargeant Chief Financial Officer Avalonbay Communities, Inc. 2900 Eisenhower Avenue, Suite 300 Alexandria, Virginia 22314 Re: Avalonbay Communities Inc. Form 10-K for Fiscal Year Ended December 31, 2004 Filed March 15, 2005 File No. 001-12672 Form 10-Q for the Quarterly Period Ended March 31, 2005 Filed May 6, 2005 File No. 001-12672 Dear Mr. Sargeant: We have reviewed your response letter dated December 19, 2005 and have the following additional comment. If you disagree with our comment, we will consider your explanation as to why our comment is not applicable. Please be as detailed as necessary in your explanation. Please understand that the purpose of our review process is to assist you in your compliance with the applicable disclosure requirements and to enhance the overall disclosure in your filing. We look forward to working with you in these respects. We welcome any questions you may have about our comment or on any other aspect of our review. Feel free to call us at the telephone numbers listed at the end of this letter. Financial Statements Note 6. Investments in Unconsolidated Entities, page F-18 1. Please clarify your response to our prior comment 4 to address whether the entity we inquired about, or any other unconsolidated real estate entity, is an entity in which the Company has disproportionately few voting rights and if so, clarify how you addressed whether the entity was a VIE. Refer to paragraph 5(c) of FIN 46R. * * * * Please respond to these comments within 10 business days or tell us when you will provide us with a response. Please understand that we may have additional comments after reviewing your responses to our comments. You may contact Robert Telewicz, Staff Accountant, at (202) 551-3438 or the undersigned at (202) 551-3498 if you have questions. Sincerely, Linda van Doorn Senior Assistant Chief Accountant ?? ?? ?? ?? Thomas J. Sargeant Avalonbay Communities, Inc. January 23, 2006 Page 1 -----END PRIVACY-ENHANCED MESSAGE-----