American Community Properties Trust

222 Smallwood Village Center

St. Charles, Maryland 20602

November 27, 2009

VIA EDGAR

Ms. Jennifer Gowetski

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C.  20549

RE: American Community Properties Trust

Preliminary Proxy Statement on Schedule 14A

Filed November 12, 2009

File No. 1-14369

Dear Ms. Gowestski:

In connection with the Company’s response to the comments of the Staff of the Division of Corporation Finance (the “Staff”) of the Securities and Exchange Commission (the “SEC” or the “Commission”) contained in your letter dated November 25, 2009, regarding the above-referenced filing, which response has been submitted under separate cover by the Company’s counsel, the Company hereby acknowledges that:

· the Company is responsible for the adequacy and accuracy of the disclosure in the filing;

· staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and

· the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

If you have any questions or comments regarding the foregoing, or have additional questions or comments, please contact the undersigned at 240-427-1210 or our counsel, Daniel M. LeBey at Hunton & Williams LLP, at 804-788-7366.

Very truly yours,

/s/ Matthew M. Martin

Matthew M. Martin

Chief Financial Officer

cc:           Daniel M. LeBey