SEC Comment Letter for AGREE REALTY CORP (ADC, ADC-PA) (CIK 0000917251) (ADC) — Dec 12, 2007
AGREE REALTY CORP (ADC, ADC-PA) (CIK 0000917251)
Date: Dec. 12, 2007 · CIK: 0000917251 · Accession: 0000000000-07-060227
AI Filing Summary & Sentiment
File numbers found in text: 001-12928
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Mail Stop 4561
December 12, 2007
VIA USMAIL and FAX (248) 737 - 9110 Mr. Kenneth R. Howe Vice President and Chief Financial Officer Agree Realty Corporation 31850 Northwestern Highway Farmington Hills, Michigan 48334
Re: Agree Realty Corporation
Form 10-K for the year ended 12/31/2006
Filed on 3/14/2007
File No. 001-12928
Dear Mr. Kenneth R. Howe:
We have completed our review of your Form 10-K and related filings and do not, at this
time, have any further comments.
S i n c e r e l y ,
Linda Van Doorn Senior Assistant Chief Accountant