SEC Comment Letter 0000000000-23-005652 to Apartment Income REIT Corp. (CIK 0001820877)
Apartment Income REIT Corp. (CIK 0001820877)
Date: May 30, 2023 · CIK: 0001820877 · Accession: 0000000000-23-005652
AI Filing Summary & Sentiment
File numbers found in text: 000-24497, 001-39686
Letter
United States securities and exchange commission logo May 30, 2023 Paul Beldin Chief Financial Officer Apartment Income REIT Corp. Apartment Income REIT, L.P. 4582 South Ulster Street, Suite 1700 Denver, CO 80237 Re:Apartment Income REIT Corp. Apartment Income REIT, L.P. Form 10-K for the year ended December 31, 2022 File Nos. 000-24497 and 001-39686 Dear Paul Beldin: 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
May 30, 2023
Paul Beldin
Chief Financial Officer
Apartment Income REIT Corp.
Apartment Income REIT, L.P.
4582 South Ulster Street, Suite 1700
Denver, CO 80237
Re:Apartment Income REIT Corp.
Apartment Income REIT, L.P.
Form 10-K for the year ended December 31, 2022
File Nos. 000-24497 and 001-39686
Dear Paul Beldin:
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