SEC Comment Letter for APARTMENT INVESTMENT & MANAGEMENT CO (AIV) (CIK 0000922864) (AIV) — Jan 21, 2010
APARTMENT INVESTMENT & MANAGEMENT CO (AIV) (CIK 0000922864)
Date: Jan. 21, 2010 · CIK: 0000922864 · Accession: 0000000000-10-003766
AI Filing Summary & Sentiment
File numbers found in text: 001-13232
Letter
Mail Stop 3010 January 21, 2010 VIA USMAIL and FAX (720) 493-6549 Mr. Paul Beldin Senior Vice President and Chief Accounting Officer Apartment Investment & Management Company 4582 South Ulster Street Parkway, Suite 1100 Denver, Colorado 80237 Re: Apartment Investment & Management Company Form 10-K for the year ended 12/31/2008 Filed 2/27/2009 File Nos. 001-13232
Dear Mr. Paul Beldin: 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 ,
Cicely LaMothe Branch Chief
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Mail Stop 3010
January 21, 2010
VIA USMAIL and FAX (720) 493-6549 Mr. Paul Beldin Senior Vice President and Chief Accounting Officer Apartment Investment & Management Company 4582 South Ulster Street Parkway, Suite 1100 Denver, Colorado 80237
Re: Apartment Investment & Management Company
Form 10-K for the year ended 12/31/2008
Filed 2/27/2009
File Nos. 001-13232
Dear Mr. Paul Beldin:
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 ,
Cicely LaMothe Branch Chief