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Correspondence 0000895417-23-000041 from EQUITY LIFESTYLE PROPERTIES INC (ELS) (CIK 0000895417) (ELS)

EQUITY LIFESTYLE PROPERTIES INC (ELS) (CIK 0000895417)
Date: June 22, 2023 · CIK: 0000895417 · Accession: 0000895417-23-000041

AI Filing Summary & Sentiment

Referenced dates: April 18, 2023, May 17, 2023

Date
June 22, 2023
Author
Not clearly detected
Form
CORRESP
Company
EQUITY LIFESTYLE PROPERTIES INC (ELS) (CIK 0000895417)

Letter

via EDGAR CORRESP SUBMISSION Office of Real Estate and Construction United States Securities and Exchange Commission Division of Corporate Finance 100 F Street, N.E. Washington, DC 20549 Re: Confirmation of extension of time to respond to Comment Letter Dated May 17, 2023

Dear Mr. McPhee:

We are writing in response to the letter from the Securities and Exchange Commission (the “Commission”) dated May 17, 2023 (the “Comment Letter”) in which the Staff of the Commission (the “Staff”) requested certain information regarding our Annual Report on Form 10-K for the year ended December 31, 2022 and Current Report on Form 8-K dated April 18, 2023. This letter confirms our phone conversation during which we discussed an extension to our response deadline from June 23, 2023 to July 10, 2023. As discussed, we are diligently preparing our response and will provide it to the Staff as soon as possible and in no event later than July 10, 2023.

If you have any questions or require additional information, please feel free to contact me at 312-279-1488.

EQUITY LIFESTYLE PROPERTIES, INC.

/s/ Paul Seavey

Executive Vice President & Chief Financial Officer

Cc: Jennifer Monick, U.S. Securities and Exchange Commission

Brent Wyper, Ernst & Young, LLP

Larry Medvinsky, Morrison & Foerster LLP

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CORRESP
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Document

June 22, 2023

via EDGAR CORRESP SUBMISSION

Mr. Eric McPhee

Office of Real Estate and Construction

United States Securities and Exchange Commission

Division of Corporate Finance

100 F Street, N.E.

Washington, DC 20549

     Re: Confirmation of extension of time to respond to Comment Letter Dated May 17, 2023

Dear Mr. McPhee:

We are writing in response to the letter from the Securities and Exchange Commission (the “Commission”) dated May 17, 2023 (the “Comment Letter”) in which the Staff of the Commission (the “Staff”) requested certain information regarding our Annual Report on Form 10-K for the year ended December 31, 2022 and Current Report on Form 8-K dated April 18, 2023.  This letter confirms our phone conversation during which we discussed an extension to our response deadline from June 23, 2023 to July 10, 2023.  As discussed, we are diligently preparing our response and will provide it to the Staff as soon as possible and in no event later than July 10, 2023.

If you have any questions or require additional information, please feel free to contact me at 312-279-1488.

                    EQUITY LIFESTYLE PROPERTIES, INC.

                    /s/ Paul Seavey

                    Executive Vice President & Chief Financial Officer

Cc:    Jennifer Monick, U.S. Securities and Exchange Commission

Brent Wyper, Ernst & Young, LLP

    Larry Medvinsky, Morrison & Foerster LLP

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