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
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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