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SEC Comment Letter 0000000000-24-000935 to EQUITY LIFESTYLE PROPERTIES INC (ELS) (CIK 0000895417) (ELS)

EQUITY LIFESTYLE PROPERTIES INC (ELS) (CIK 0000895417)
Date: Jan. 24, 2024 · CIK: 0000895417 · Accession: 0000000000-24-000935

AI Filing Summary & Sentiment

File numbers found in text: 001-11718

Date
January 24, 2024
Author
Not clearly detected
Form
UPLOAD
Company
EQUITY LIFESTYLE PROPERTIES INC (ELS) (CIK 0000895417)

Letter

United States securities and exchange commission logo January 24, 2024 Paul Seavey Executive Vice President and Chief Financial Officer Equity Lifestyle Properties, Inc. Two North Riverside Plaza, Suite 800 Chicago, IL 60606 Re:Equity Lifestyle Properties, Inc. Form 10-K for the year ended December 31, 2022 File No. 001-11718 Dear Paul Seavey: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Real Estate & Construction

Show Raw Text
United States securities and exchange commission logo
January 24, 2024
Paul Seavey
Executive Vice President and Chief Financial Officer
Equity Lifestyle Properties, Inc.
Two North Riverside Plaza, Suite 800
Chicago, IL 60606
Re:Equity Lifestyle Properties, Inc.
Form 10-K for the year ended December 31, 2022
File No. 001-11718
Dear Paul Seavey:
            We have completed our review of your filing. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction