SEC Comment Letter 0000000000-24-006537 to ERP OPERATING LTD PARTNERSHIP (CIK 0000931182)
ERP OPERATING LTD PARTNERSHIP (CIK 0000931182)
Date: June 6, 2024 · CIK: 0000931182 · Accession: 0000000000-24-006537
AI Filing Summary & Sentiment
File numbers found in text: 000-24920, 001-12252
Letter
United States securities and exchange commission logo June 6, 2024 Robert A. Garechana Executive Vice President and Chief Financial Officer Equity Residential Two North Riverside Plaza Chicago, Illinois 60606 Re:Equity Residential ERP Operating Limited Partnership Form 10-K for the fiscal year ended December 31, 2023 Filed February 15, 2024 File No. 001-12252 File No. 000-24920 Dear Robert A. Garechana: We have completed our review of your filing. 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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United States securities and exchange commission logo
June 6, 2024
Robert A. Garechana
Executive Vice President and Chief Financial Officer
Equity Residential
Two North Riverside Plaza
Chicago, Illinois 60606
Re:Equity Residential
ERP Operating Limited Partnership
Form 10-K for the fiscal year ended December 31, 2023
Filed February 15, 2024
File No. 001-12252
File No. 000-24920
Dear Robert A. Garechana:
We have completed our review of your filing. 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