-----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, P4tFpCfpY8/otYG0rWeGiyDXoi4ieKe/Yd0Iz6Tpa1/YfSUWP4xNFePCXe3Xhb4N GIHm09UMRid4EMH2yBn3Mw== 0001104659-05-033804.txt : 20060810 0001104659-05-033804.hdr.sgml : 20060810 20050725124531 ACCESSION NUMBER: 0001104659-05-033804 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20050725 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AMERIVEST PROPERTIES INC CENTRAL INDEX KEY: 0000927102 STANDARD INDUSTRIAL CLASSIFICATION: REAL ESTATE INVESTMENT TRUSTS [6798] IRS NUMBER: 841240264 STATE OF INCORPORATION: MD FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1780 S BELLAIRE ST STREET 2: SUITE 515 CITY: DENVER STATE: CO ZIP: 80222 BUSINESS PHONE: 3032971800 MAIL ADDRESS: STREET 1: 1780 S. BELLAIRE ST. STREET 2: SUITE 515 CITY: DENVER STATE: CO ZIP: 80222 CORRESP 1 filename1.htm

 

July 22, 2005

 

Thomas Flinn

Staff Accountant

Division of Corporation Finance

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C. 20549

 

Via Facsimile Transmittal (202 772-9209), by USPS regular mail and via Edgar

Re:

AmeriVest Properties Inc.

 

Form 10K for Fiscal Year Ended December 31, 2004

 

Form 10-Q for Fiscal Quarter Ended March 31, 2005

 

File No. 1-14462

 

Letter dated July 13, 2005

 

Dear Mr. Flinn:

 

This letter is in response to your letter of July 13, 2005 regarding the disclosure by AmeriVest Properties Inc. (“AmeriVest” or the “Company”) of same store net operating income.  Based on our review of your initial correspondence and as recommended in the above-referenced letter, it is the Company’s intent for all future Form 10-K or Form 10-Q filings with the Securities and Exchange Commission to exclude any discussion of same store net operating income in Management’s Discussion and Analysis or elsewhere within the document.  Any non-GAAP measures on a consolidated basis will be reconciled to an appropriate GAAP measure and will include discussion of how management uses this information and why this information might be useful to a current or potential investor.  “Same store” versus consolidated results will be analyzed within the revenue and expense sections of the MD&A only and include such discussion.

 

We appreciate your timely response to our initial reply and your succinct guidance regarding the issue reviewed.  Please do not hesitate to call with any further questions.  It was a pleasure working with you.

 

 

Sincerely,

 

/s/ KATHRYN L. HALE

 

 

Kathryn L. Hale

Chief Financial Officer

AmeriVest Properties Inc.

 

 

 

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