-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, TlhMHOlqr/gnDll3ZLyr8a5XhE3NVHYeyhwiPP7Ev9NjC2JjhlW32voAFB3x+Tug +OvkuOirIlnII89H7QmG/Q== 0000891804-10-005904.txt : 20110118 0000891804-10-005904.hdr.sgml : 20110117 20101202154520 ACCESSION NUMBER: 0000891804-10-005904 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20101202 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Bluerock Enhanced Multifamily Trust, Inc. CENTRAL INDEX KEY: 0001442626 STANDARD INDUSTRIAL CLASSIFICATION: REAL ESTATE INVESTMENT TRUSTS [6798] IRS NUMBER: 000000000 STATE OF INCORPORATION: MD FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 680 5TH AVENUE, 16TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10019 BUSINESS PHONE: (212) 843-1601 MAIL ADDRESS: STREET 1: 680 5TH AVENUE, 16TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10019 FORMER COMPANY: FORMER CONFORMED NAME: Bluerock Enhanced Multifamily REIT, Inc. DATE OF NAME CHANGE: 20081028 FORMER COMPANY: FORMER CONFORMED NAME: Bluerock Enhanced Residential REIT, Inc. DATE OF NAME CHANGE: 20080811 CORRESP 1 filename1.htm blue50466-corresp.htm
 
December 2, 2010
 
VIA EDGAR
 

Mr. Wilson K. Lee
Staff Accountant
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
 
Re:
Bluerock Enhanced Multifamily Trust, Inc.
 
Item 4.02 Form 8-K
 
Filed on November 17, 2010
 
File No. 333-153135
 
Dear Mr. Lee:
 
On behalf of Bluerock Enhanced Multifamily Trust, Inc. (the “Company”), in connection with the comment letter from the staff of the Commission’s Division of Corporation Finance to Jerold E. Novack, Chief Financial Officer of the Company, dated November 19, 2010, regarding the above-referenced filing, the Company 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.
 

 
Very truly yours,
 
Bluerock Enhanced Multifamily Trust, Inc.
 
/s/ R. Ramin Kamfar
 
R. Ramin Kamfar
Chief Executive Officer and Chairman of the Board

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