SEC Comment Letter for WELLTOWER INC. (WELL) (CIK 0000766704) (WELL) — Jun 8, 2011
WELLTOWER INC. (WELL) (CIK 0000766704)
Date: June 8, 2011 · CIK: 0000766704 · Accession: 0000000000-11-035217
AI Filing Summary & Sentiment
Letter
Re: Health Care REIT, Inc. Form 10-K for fiscal year ended December 31, 2010 Filed February 25, 2011 File No. 1-8923 Dear Mr. Estes:
June 8, 2011 Via U.S. Mail and Facsimile 419.247.2826
Scott A. Estes Chief Financial Officer Health Care REIT, Inc. 4500 Dorr Street Toledo, OH 43615
We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
Kevin Woody Accounting Branch Chief
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June 8, 2011 Via U.S. Mail and Facsimile 419.247.2826 Scott A. Estes Chief Financial Officer Health Care REIT, Inc. 4500 Dorr Street Toledo, OH 43615 Re: Health Care REIT, Inc. Form 10-K for fiscal year ended December 31, 2010 Filed February 25, 2011 File No. 1-8923 Dear Mr. Estes: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, Kevin Woody Accounting Branch Chief