SEC Comment Letter for WELLTOWER INC. (WELL) (CIK 0000766704) (WELL) — May 26, 2016
WELLTOWER INC. (WELL) (CIK 0000766704)
Date: May 26, 2016 · CIK: 0000766704 · Accession: 0000000000-16-078228
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Mail Stop 3233
May 26, 201 6
Via E -mail
Mr. Scott A. Estes
Chief Financial Officer
Welltower Inc.
4500 Dorr Street
Toledo , Ohio 43615
Re: Welltower Inc.
Form 10-K for the fiscal year ended December 31, 2015
Filed February 18, 201 6
File No. 1-08923
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 urge all per sons 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/ Jennifer Monick
Jennifer Monick
Assistant Chief Accountant
Office of Real Estate & -
Commodities