SEC Comment Letter 0000000000-24-008833 to UDR, Inc. (UDR) (CIK 0000074208) (UDR)
UDR, Inc. (UDR) (CIK 0000074208)
Date: Aug. 1, 2024 · CIK: 0000074208 · Accession: 0000000000-24-008833
AI Filing Summary & Sentiment
File numbers found in text: 333-281135
Letter
August 1, 2024 Thomas W. Toomey Chairman of the Board and Chief Executive Officer UDR, Inc. 1745 Shea Center Drive, Suite 200 Highlands Ranch, CO 80129 Re:UDR, Inc. Registration Statement on Form S-3 Filed July 31, 2024 File No. 333-281135 Dear Thomas W. Toomey: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Benjamin Holt at 202-551-6614 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc:David H. Roberts
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August 1, 2024
Thomas W. Toomey
Chairman of the Board and Chief Executive Officer
UDR, Inc.
1745 Shea Center Drive, Suite 200
Highlands Ranch, CO 80129
Re:UDR, Inc.
Registration Statement on Form S-3
Filed July 31, 2024
File No. 333-281135
Dear Thomas W. Toomey:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that
the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Benjamin Holt at 202-551-6614 with any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc:David H. Roberts