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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

Date
May 4, 2026
Author
Division of
Form
UPLOAD
Company
AVALONBAY COMMUNITIES INC (AVB) (CIK 0000915912)

Letter

Re: AvalonBay Communities, Inc. Registration Statement on Form S-3 Filed April 29, 2026 File No. 333-295410 Dear Benjamin W. Schall:

May 4, 2026

Benjamin W. Schall Chief Executive Officer and President AvalonBay Communities, Inc. 4040 Wilson Blvd., Suite 1000 Arlington, VA 22203

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

Show Raw Text
<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>