SEC Comment Letter for APARTMENT INVESTMENT & MANAGEMENT CO (AIV) (CIK 0000922864) (AIV) — May 19, 2015
APARTMENT INVESTMENT & MANAGEMENT CO (AIV) (CIK 0000922864)
Date: May 19, 2015 · CIK: 0000922864 · Accession: 0000000000-15-027183
AI Filing Summary & Sentiment
Letter
May 19, 2015 Via E -mail Ernest M. Freedman Executive Vice President and Chief Financial Officer Apartment Investment and Management Company and AIMCO Properties, L.P. 4582 South Ulster Street, Suite 1100 Denver, CO 80237 AIMCO Properties, L.P. Form 10-K for the fiscal year ended December 3 1, 2014 Filed April 24, 2015 File No. 0 -24497
Re: Apartment Investment and Management Company Form 10-K for the fiscal year ended December 31, 2014 Filed February 2 7, 2015 File No. 1 -13232
Dear Mr. Freedman :
We have completed our review of your filings . 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 s 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 responsib le for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Jennife r Monick
Show Raw Text
May 19, 2015 Via E -mail Ernest M. Freedman Executive Vice President and Chief Financial Officer Apartment Investment and Management Company and AIMCO Properties, L.P. 4582 South Ulster Street, Suite 1100 Denver, CO 80237 Re: Apartment Investment and Management Company Form 10-K for the fiscal year ended December 31, 2014 Filed February 2 7, 2015 File No. 1 -13232 AIMCO Properties, L.P. Form 10-K for the fiscal year ended December 3 1, 2014 Filed April 24, 2015 File No. 0 -24497 Dear Mr. Freedman : We have completed our review of your filings . 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 s 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 responsib le for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Jennife r Monick Jennifer Monick Staff Accountant