SEC Comment Letter for AH Realty Trust, (AHRT) — Jun 25, 2019
AH Realty Trust, Inc.
Date: June 25, 2019 · CIK: 0001569187 · Accession: 0000000000-19-010309
AI Filing Summary & Sentiment
File numbers found in text: 001-35908
Letter
June 25, 2019 Michael P. O’Hara Chief Financial Officer Armada Hoffler Properties, Inc. 222 Central Park Avenue, Suite 2100 Virginia Beach, VA 23462 Re:Armada Hoffler Properties, Inc. Form 10-K for the year ended December 31, 2018 Filed February 28, 2019 File No. 001-35908 Dear Mr. O’Hara: We have reviewed your filing and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this comment within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this comments, we may have additional comments. Form 10-K for the year ended December 31, 2018 Notes to Consolidated Financial Statements 6. Notes Receivable The Residences at Annapolis Junction, page F-26 1.Please tell us the authoritative accounting literature management relied upon to account for the Option sale proceeds as a loan discount that will be recognized as interest income over the term of the loan. 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. You may contact Jorge Bonilla, Staff Accountant at 202-551-3414 or Jennifer Monick, Assistant Chief Accountant, at 202-551-3295 if you have questions regarding comments on the financial statements and related matters.
FirstName LastNameMichael P. O’Hara Comapany NameArmada Hoffler Properties, Inc. June 25, 2019 Page 2 FirstName LastName Michael P. O’Hara Armada Hoffler Properties, Inc. June 25, 2019 Page 2 Sincerely, Division of Corporation Finance Office of Real Estate and Commodities
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June 25, 2019
Michael P. O’Hara
Chief Financial Officer
Armada Hoffler Properties, Inc.
222 Central Park Avenue, Suite 2100
Virginia Beach, VA 23462
Re:Armada Hoffler Properties, Inc.
Form 10-K for the year ended December 31, 2018
Filed February 28, 2019
File No. 001-35908
Dear Mr. O’Hara:
We have reviewed your filing and have the following comment. In our comment, we
may ask you to provide us with information so we may better understand your disclosure.
Please respond to this comment within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe our
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this comments, we may have additional comments.
Form 10-K for the year ended December 31, 2018
Notes to Consolidated Financial Statements
6. Notes Receivable
The Residences at Annapolis Junction, page F-26
1.Please tell us the authoritative accounting literature management relied upon to account
for the Option sale proceeds as a loan discount that will be recognized as interest income
over the term of the loan.
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.
You may contact Jorge Bonilla, Staff Accountant at 202-551-3414 or Jennifer Monick,
Assistant Chief Accountant, at 202-551-3295 if you have questions regarding comments on the
financial statements and related matters.
FirstName LastNameMichael P. O’Hara
Comapany NameArmada Hoffler Properties, Inc.
June 25, 2019 Page 2
FirstName LastName
Michael P. O’Hara
Armada Hoffler Properties, Inc.
June 25, 2019
Page 2
Sincerely,
Division of Corporation Finance
Office of Real Estate and
Commodities