SEC Comment Letter for APARTMENT INVESTMENT & MANAGEMENT CO (AIV) (CIK 0000922864) (AIV) — Aug 1, 2017
APARTMENT INVESTMENT & MANAGEMENT CO (AIV) (CIK 0000922864)
Date: Aug. 1, 2017 · CIK: 0000922864 · Accession: 0000000000-17-026983
AI Filing Summary & Sentiment
Letter
Mail Stop 3233 August 1, 2017 Via E -mail Paul L. Beldin 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 I nvestment and Management Company Form 10-K for the Year Ended December 31, 2016 Filed February 24, 2017 Form 8 -K Filed February 2, 2017 File No. 1-13232
Dear Mr. Beldin :
We have completed our review of your filings . We remind you that the company and its management are responsible for the accuracy and adequacy of the ir disclosure s, notwithstanding any review, comments, action or absence of action by the staff .
Sincerely,
/s/ Shannon Sobotka
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Mail Stop 3233 August 1, 2017 Via E -mail Paul L. Beldin 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 I nvestment and Management Company Form 10-K for the Year Ended December 31, 2016 Filed February 24, 2017 Form 8 -K Filed February 2, 2017 File No. 1-13232 Dear Mr. Beldin : We have completed our review of your filings . We remind you that the company and its management are responsible for the accuracy and adequacy of the ir disclosure s, notwithstanding any review, comments, action or absence of action by the staff . Sincerely, /s/ Shannon Sobotka Shannon Sobotka Staff Accountant Office of Real Estate & Commodities