Correspondence 0000074208-24-000063 from UDR, Inc. (UDR) (CIK 0000074208) (UDR)
UDR, Inc. (UDR) (CIK 0000074208)
Date: Aug. 2, 2024 · CIK: 0000074208 · Accession: 0000074208-24-000063
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File numbers found in text: 333-281135
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CORRESP 1 filename1.htm UDR, INC. 1745 Shea Center Drive, Suite 200 Highlands Ranch, Colorado 80129 August 2, 2024 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance Office of Real Estate & Construction 100 F Street, N.E. Washington, D.C. 20549 Attention: Benjamin Holt Re:UDR, Inc. Registration Statement on Form S-3 Filed July 31, 2024 (File No. 333-281135) Dear Mr. Holt: Pursuant to Rule 461 under the Securities Act of 1933, as amended, UDR, Inc. (the “Registrant”) hereby requests acceleration of effectiveness of its registration statement on Form S-3 (File No. 333-281135), to 5:00 p.m., Eastern Time, on August 5, 2024, or as soon as practicable thereafter. Please contact David H. Roberts of Goodwin Procter LLP, counsel to the Registrant, at (617) 570-1039 to provide notice of effectiveness, or if you have any questions or comments concerning this request. Very truly yours, UDR, Inc. By: /s/ David G. Thatcher Name: David G. Thatcher Title: Senior Vice President – General Counsel