0001193125-11-345207.txt : 20120417 0001193125-11-345207.hdr.sgml : 20120417 20111219130827 ACCESSION NUMBER: 0001193125-11-345207 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20111219 FILER: COMPANY DATA: COMPANY CONFORMED NAME: APARTMENT INVESTMENT & MANAGEMENT CO CENTRAL INDEX KEY: 0000922864 STANDARD INDUSTRIAL CLASSIFICATION: REAL ESTATE INVESTMENT TRUSTS [6798] IRS NUMBER: 841259577 STATE OF INCORPORATION: MD FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4582 S ULSTER ST PARKWAY CITY: DENVER STATE: CO ZIP: 80237 BUSINESS PHONE: 3037578101 MAIL ADDRESS: STREET 1: 4582 S ULSTER ST PARKWAY CITY: DENVER STATE: CO ZIP: 80237 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AIMCO PROPERTIES LP CENTRAL INDEX KEY: 0000926660 STANDARD INDUSTRIAL CLASSIFICATION: OPERATORS OF APARTMENT BUILDINGS [6513] IRS NUMBER: 841275621 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4582 S ULSTER ST PARKWAY STREET 2: SUITE 1100 CITY: DENVER STATE: CO ZIP: 80237 BUSINESS PHONE: 3037578101 MAIL ADDRESS: STREET 1: 4582 S ULSTER ST PARKWAY STREET 2: SUITE 1100 CITY: DENVER STATE: CO ZIP: 80237 CORRESP 1 filename1.htm CORRESPONDENCE
  

SKADDEN, ARPS, SLATE, MEAGHER & FLOM LLP

300 SOUTH GRAND AVENUE

LOS ANGELES, CALIFORNIA 90071-3144

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FIRM/AFFILIATE

OFFICES

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TEL:  (213) 687-5000

FAX: (213) 687-5600

www.skadden.com

 

December 19, 2011

   

 

BOSTON

CHICAGO

HOUSTON

NEW YORK

PALO ALTO

WASHINGTON, D.C.

WILMINGTON

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BEIJING

BRUSSELS

FRANKFURT

HONG KONG

LONDON

MOSCOW

MUNICH

PARIS

SÃO PAULO

SHANGHAI

SINGAPORE

SYDNEY

TOKYO

VIA EDGAR

Adam F. Turk, Attorney-Advisor

Division of Corporation Finance

Securities and Exchange Commission

100 F. Street, N.E.

Washington, D.C. 20549

 

Re:   

Apartment Investment and Management Company

AIMCO Properties, L.P.

Registration Statement on Form S-4

  

Filed July 28, 2011

File No.: 333-175846                                                                                          

Dear Mr. Turk:

Apartment Investment and Management Company (“Aimco”) and AIMCO Properties, L.P. (“Aimco OP”) are today filing an amendment to the Registration Statement (File No. 333-175846) on Form S-4 (the “CPF XVII Form S-4”) referenced above. The CPF XVII Form S-4 relates to the merger of Century Properties Fund XVII, LP.

We hereby confirm, on behalf of Aimco and Aimco OP, that the changes made to the CPF XVII Form S-4 are similar in nature to those that were previously made by Aimco and Aimco OP in the amendments to three Registration Statements on Form S-4 (File Nos. 333-175843, 333-175848 and 333-175853), filed with the Securities and Exchange Commission on November 15, 2011 (the “Prior Filings”). The changes made to the CPF XVII Form S-4 (including opinions filed as exhibits) respond to the Staff’s comments in the same manner as the Prior Filings.

*        *        *         *

Mr. Adam F. Turk

Securities and Exchange Commission

December 19, 2011

Page 2

If you have any questions regarding the foregoing, please contact Jonathan Friedman at (213) 687-5396 or the undersigned at (213) 687-5567.

 

Respectfully yours,

/s/ Nicolai Schwarz-Gondek

Nicolai Schwarz-Gondek

 

cc:    John Bezzant, Executive Vice President
  

        Apartment Investment and Management Company

Trent Johnson, Vice President and Assistant General Counsel

           Apartment Investment and Management Company