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SEC Comment Letter for WELLTOWER INC. (WELL) (CIK 0000766704) (WELL) — Jun 15, 2006

WELLTOWER INC. (WELL) (CIK 0000766704)
Date: June 15, 2006 · CIK: 0000766704 · Accession: 0000000000-06-028149

AI Filing Summary & Sentiment

Date
June 15, 2006
Author
Not clearly detected
Form
UPLOAD
Company
WELLTOWER INC. (WELL) (CIK 0000766704)

Letter

June 15, 2006 Mail Stop 4561 Mr. Scott A. Estes Chief Financial Officer Health Care REIT, Inc. One SeaGate, Suite 1500 Toledo, Ohio 43604

Re: Health Care REIT, Inc. Form 10-K for the year ended December 31, 2005 Filed March 10, 2006 File No. 1-08923

Dear Mr. Estes:

We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments.

S i n c e r e l y ,

Steven Jacobs Accounting Branch Chief

Show Raw Text
June 15, 2006

Mail Stop 4561

Mr. Scott A. Estes
Chief Financial Officer
Health Care REIT, Inc.
One SeaGate, Suite 1500
Toledo, Ohio 43604

Re: Health Care REIT, Inc.
 Form 10-K for the year ended December 31, 2005
 Filed March 10, 2006
 File No. 1-08923

Dear Mr. Estes:

We have completed our review of your Form 10-K and related filings and do not,
at this time, have any further comments.

       S i n c e r e l y ,

Steven Jacobs
Accounting Branch Chief