SEC Company Response from AVALONBAY COMMUNITIES INC (AVB) (CIK 0000915912) (AVB) — May 5, 2026

AVALONBAY COMMUNITIES INC (AVB) (CIK 0000915912)
Date: May 5, 2026 · CIK: 0000915912 · Accession: 0001104659-26-055668

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File numbers found in text: 333-295410

Date

May 5, 2026

Author

Lee N. Davis

Form

CORRESP

Company

AVALONBAY COMMUNITIES INC (AVB) (CIK 0000915912)

Letter

VIA EDGAR Division of Corporation Finance Office of Real Estate & Construction Attention: Benjamin Holt Re: AvalonBay Communities, Inc. Registration Statement on Form S-3 Filed April 29, 2026 (File No. 333-295410)

Dear Mr. Holt:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, AvalonBay Communities, Inc. (the "Registrant") hereby requests acceleration of effectiveness of its registration statement on Form S-3 (File No. 333-295410), to 5:00 p.m., Eastern Time, on May 8, 2026, or as soon as practicable thereafter.

Please contact Chloe E. Pletner of Goodwin Procter LLP, counsel to the Registrant, at (617) 570-1342 to provide notice of effectiveness, or if you have any questions or comments concerning this request.

Very truly yours,
AvalonBay Communities, Inc.

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CORRESP
 1
 filename1.htm

 AVALONBAY COMMUNITIES, INC.

 4040 Wilson Blvd., Suite 1000

 Arlington, Virginia 22203

 May 5, 2026

 VIA EDGAR

 U.S. Securities and Exchange Commission

 Division of Corporation Finance

 Office of Real Estate & Construction

 100 F Street, N.E.

 Washington, D.C. 20549

 Attention: Benjamin Holt

 Re:
 AvalonBay Communities, Inc.

 Registration Statement on Form S-3

 Filed April 29, 2026 (File No. 333-295410)

 Dear Mr. Holt:

 Pursuant to Rule 461 under the Securities
Act of 1933, as amended, AvalonBay Communities, Inc. (the "Registrant") hereby requests acceleration of effectiveness of its
registration statement on Form S-3 (File No. 333-295410), to 5:00 p.m., Eastern Time, on May 8, 2026, or as soon as practicable
thereafter.

 Please contact Chloe E. Pletner of Goodwin Procter
LLP, counsel to the Registrant, at (617) 570-1342 to provide notice of effectiveness, or if you have any questions or comments concerning
this request.

 Very truly yours,

 AvalonBay Communities, Inc.

 By:
 /s/ Lee N. Davis

 Name:
 Lee N. Davis

 Title:
 Vice President & Assistant General Counsel

SecProbe.io