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SEC Comment Letter for WELLTOWER INC. (WELL) (CIK 0000766704) (WELL) — Aug 19, 2013

WELLTOWER INC. (WELL) (CIK 0000766704)
Date: Aug. 19, 2013 · CIK: 0000766704 · Accession: 0000000000-13-045621

AI Filing Summary & Sentiment

Date
December 31, 2012
Author
/s/ Kevin Woody
Form
UPLOAD
Company
WELLTOWER INC. (WELL) (CIK 0000766704)

Letter

August 19, 201 3 Via E -mail Mr. Scott A. Estes Chief Financial Officer Health Care REIT, Inc. 4500 Dorr Street Toledo , Ohio 43615

Re: Health Care REIT, Inc. Form 10-K for the fiscal year ended December 31, 2012 Filed February 26, 201 3 File No. 1-8923

Dear Mr. Estes :

We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We u rge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Kevin Woody

Show Raw Text
August  19, 201 3

Via E -mail
Mr. Scott  A. Estes
Chief Financial Officer
Health Care REIT, Inc.
4500 Dorr Street
Toledo , Ohio   43615

Re: Health Care REIT, Inc.
 Form 10-K for the  fiscal  year ended December  31, 2012
Filed February  26, 201 3
File No. 1-8923

Dear Mr. Estes :

We have completed our review of your filing.  We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action with respect to the company or the filing and the company may not assert staff
comments as a defense in any proceeding initiated by the Commission or any person under the
federal securities laws of the United States.  We u rge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filing 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