SEC Comment Letter for APARTMENT INVESTMENT & MANAGEMENT CO (AIV) (CIK 0000922864) (AIV) — May 23, 2013
APARTMENT INVESTMENT & MANAGEMENT CO (AIV) (CIK 0000922864)
Date: May 23, 2013 · CIK: 0000922864 · Accession: 0000000000-13-028533
AI Filing Summary & Sentiment
Reasoning
Letter
May 23, 2013 Via Email Mr. Paul Beldin Chief Accounting Officer Apartment Investment and Management Company 4582 South Ulster Street Suite 1100 Denver, CO 80237
Re: Apartment Investment and Management Company Form 10-K Filed February 25, 2013 File No. 001 -13232
Dear Mr. Beldin :
We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Daniel L. Gordon
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May 23, 2013 Via Email Mr. Paul Beldin Chief Accounting Officer Apartment Investment and Management Company 4582 South Ulster Street Suite 1100 Denver, CO 80237 Re: Apartment Investment and Management Company Form 10-K Filed February 25, 2013 File No. 001 -13232 Dear Mr. Beldin : We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Daniel L. Gordon Daniel L. Gord on Branch Chief