SEC Comment Letter for WELLTOWER INC. (WELL) (CIK 0000766704) (WELL) — Aug 12, 2008
WELLTOWER INC. (WELL) (CIK 0000766704)
Date: Aug. 12, 2008 · CIK: 0000766704 · Accession: 0000000000-08-040707
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File numbers found in text: 001-08923
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August 12, 2008
VIA U.S. MAIL AND FAX (419)247-2826
Scott A. Estes Senior Vice President and Chief Financial Officer Health Care REIT, Inc. One SeaGate Suite 1500 Toledo, Ohio, 43604 Re: Health Care REIT, Inc File No. 001-08923
Form 10-K for Fiscal Year Ended
December 31, 2007 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 ,
Kevin Woody Accounting Branch Chief