SEC Comment Letter for WELLTOWER INC. (WELL) (CIK 0000766704) (WELL) — Mar 22, 2012
WELLTOWER INC. (WELL) (CIK 0000766704)
Date: March 22, 2012 · CIK: 0000766704 · Accession: 0000000000-12-014795
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File numbers found in text: 001-08923
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March 22, 2012 Via E-mail 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, 2011 Filed February 17, 2012 File No. 001-08923 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, /s/ Kevin Woody Kevin Woody Branch Chief