Re:
|
Apartment Investment and Management Company | |
Aimco Properties, L.P. | ||
Registration Statements on Form S-4 | ||
File No. 333-169869 | ||
File No. 333-169871 |
| should the Commission or the staff, acting pursuant to delegated authority, declare the filings effective, it does not foreclose the Commission from taking any action with respect to the filings; | ||
| the action of the Commission or the staff, acting pursuant to delegated authority in declaring the filings effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filings; and | ||
| the Company may not assert the declaration of the effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Sincerely, APARTMENT INVESTMENT AND MANAGEMENT COMPANY AIMCO PROPERTIES, L.P. |
||||
By: | ||||
Name: | Derek S. McCandless | |||
Title: | Senior Vice President and Assistant General Counsel | |||
2
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