SEC Comment Letter for AVALONBAY COMMUNITIES INC (AVB) (CIK 0000915912) (AVB) — May 4, 2026
AVALONBAY COMMUNITIES INC (AVB) (CIK 0000915912)
Date: May 4, 2026 · CIK: 0000915912 · Accession: 0000000000-26-004528
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File numbers found in text: 333-295410
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<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> May 4, 2026 Benjamin W. Schall Chief Executive Officer and President AvalonBay Communities, Inc. 4040 Wilson Blvd., Suite 1000 Arlington, VA 22203 Re: AvalonBay Communities, Inc. Registration Statement on Form S-3 Filed April 29, 2026 File No. 333-295410 Dear Benjamin W. Schall: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Benjamin Holt at 202-551-6614 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Steven R. Green </TEXT> </DOCUMENT>