SEC Comment Letter for AGREE REALTY CORP (ADC, ADC-PA) (CIK 0000917251) (ADC) — Aug 11, 2011
AGREE REALTY CORP (ADC, ADC-PA) (CIK 0000917251)
Date: Aug. 11, 2011 · CIK: 0000917251 · Accession: 0000000000-11-048711
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-12928
Letter
Re: Agree Realty Corporation Form 10-K Filed March 15, 2011 File No. 001-12928 Dear Mr. Maximiuk:
August 11, 2011 Via Fax
Mr. Alan Maximiuk Vice President, Chief Financ ial Officer and Secretary Agree Realty Corporation 31850 Northwestern Highway Farmington Hills, Michigan 48334
We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely,
/s/ Kevin Woody Kevin Woody Accounting Branch Chief
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August 11, 2011 Via Fax Mr. Alan Maximiuk Vice President, Chief Financ ial Officer and Secretary Agree Realty Corporation 31850 Northwestern Highway Farmington Hills, Michigan 48334 Re: Agree Realty Corporation Form 10-K Filed March 15, 2011 File No. 001-12928 Dear Mr. Maximiuk: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Kevin Woody Kevin Woody Accounting Branch Chief