SEC Company Response from MID AMERICA APARTMENT COMMUNITIES INC. (MAA, MAA-PI) (CIK 0000912595) (MAA) — Sep 29, 2005
MID AMERICA APARTMENT COMMUNITIES INC. (MAA, MAA-PI) (CIK 0000912595)
Date: Sept. 29, 2005 · CIK: 0000912595 · Accession: 0000950144-05-009931
AI Filing Summary & Sentiment
Referenced dates: September 27, 2005
Letter
Division of Corporation Finance United States Securities and Exchange Commission Attention: Thomas Flinn, Staff Accountant Re: Mid-America Apartment Communities, Inc. Form 8-K filed September 23, 2005 (File No. 1-12762)
Dear Mr. Flinn:
On behalf of Mid-America Apartment Communities, Inc. (the “Company”), we submit this letter in response to comments from the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) received by letter dated September 27, 2005 relating to the Company’s Current Report on Form 8-K filed with the Commission on September 23, 2005 (the “Form 8-K”). Pursuant to your letter dated September 27, 2005, this is to confirm the following:
•
the Company is responsible for the adequacy and accuracy of the disclosure in the filing;
•
Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to 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.
In addition, the Company confirms to you that it will file an amendment to the Form 8-K when KPMG’s dismissal becomes effective. The amended Form 8-K will include the actual dismissal date and an updated letter from KPMG filed as Exhibit 16.
Please feel free to call me with any questions regarding the foregoing.
Sincerely,
/s/ Robert J. DelPriore
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CORRESP
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Mid-America Apartment Communities, Inc.
Bass, Berry & Sims PLC
A PROFESSIONAL LIMITED LIABILITY COMPANY
ATTORNEYS AT LAW
ROBERT J. DELPRIORE
THE TOWER AT PEABODY PLACE
OTHER OFFICES:
TEL: (901) 543-5904
100 PEABODY PLACE, SUITE 900
NASHVILLE DOWNTOWN
FAX: (888) 543-3422
MEMPHIS, TN 38103-3672
NASHVILLE MUSIC ROW
rdelpriore@bassberry.com
(901) 543-5900
KNOXVILLE
www.bassberry.com
September 29, 2005
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549
Attention: Thomas Flinn, Staff Accountant
Re:
Mid-America Apartment Communities, Inc. Form 8-K filed September 23, 2005
(File No. 1-12762)
Dear Mr. Flinn:
On behalf of Mid-America Apartment Communities, Inc. (the “Company”), we submit this letter in
response to comments from the staff (the “Staff”) of the Securities and Exchange Commission (the
“Commission”) received by letter dated September 27, 2005 relating to the Company’s Current Report
on Form 8-K filed with the Commission on September 23, 2005 (the “Form 8-K”). Pursuant to your
letter dated September 27, 2005, this is to confirm the following:
•
the Company is responsible for the adequacy and accuracy of the disclosure in the
filing;
•
Staff comments or changes to disclosure in response to Staff comments do not foreclose
the Commission from taking any action with respect to 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.
In addition, the Company confirms to you that it will file an amendment to the Form 8-K when
KPMG’s dismissal becomes effective. The amended Form 8-K will include the actual dismissal date
and an updated letter from KPMG filed as Exhibit 16.
Please feel free to call me with any questions regarding the foregoing.
Sincerely,
/s/ Robert J. DelPriore
Robert J. DelPriore