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UPLOAD Filing

APARTMENT INVESTMENT & MANAGEMENT CO
Date: June 16, 2025 · CIK: 0000922864 · Accession: 0000000000-25-006316

Financial Reporting Regulatory Compliance Internal Controls

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File numbers found in text: 001-13232

Date
June 16, 2025
Author
H. Lynn C. Stanfield
Form
UPLOAD
Company
APARTMENT INVESTMENT & MANAGEMENT CO

Letter

June 16, 2025 H. Lynn C. Stanfield Chief Financial Officer Apartment Investment and Management Company 4582 South Ulster Street, Suite 1450 Denver, CO 80237 Re:Apartment Investment and Management Company Form 10-K for the year ended December 31, 2024 Form 8-K filed February 24, 2025 File No. 001-13232 Dear H. Lynn C. Stanfield: 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 their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Real Estate & Construction

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June 16, 2025
H. Lynn C. Stanfield
Chief Financial Officer
Apartment Investment and Management Company
4582 South Ulster Street, Suite 1450
Denver, CO 80237
Re:Apartment Investment and Management Company
Form 10-K for the year ended December 31, 2024
Form 8-K filed February 24, 2025
File No. 001-13232
Dear H. Lynn C. Stanfield:
            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 their disclosures,
notwithstanding any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction