0001193125-20-304576.txt : 20201229 0001193125-20-304576.hdr.sgml : 20201229 20201127162758 ACCESSION NUMBER: 0001193125-20-304576 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20201127 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Apartment Income REIT Corp. CENTRAL INDEX KEY: 0001820877 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: 4582 S. ULSTER STREET, SUITE 1700 CITY: DENVER STATE: CO ZIP: 80237 BUSINESS PHONE: (303) 757-8101 MAIL ADDRESS: STREET 1: 4582 S. ULSTER STREET, SUITE 1700 CITY: DENVER STATE: CO ZIP: 80237 FORMER COMPANY: FORMER CONFORMED NAME: AIMCO-LP, Inc. DATE OF NAME CHANGE: 20200812 CORRESP 1 filename1.htm CORRESP

November 27, 2020

VIA EDGAR

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549-3628

Attn:

Mr. Jonathan Burr

  

Ms. Erin E. Martin

 

  Re:

Apartment Income REIT Corp. (f/k/a Aimco-LP, Inc.)

    

Registration Statement on Form 10-12B

    

File No. 001-39686

    

REQUEST FOR ACCELERATION OF EFFECTIVENESS

Dear Mr. Burr and Ms. Martin:

Reference is made to the Registration Statement on Form 10 (File No. 001-39686) (as amended, the “Registration Statement”) filed by Apartment Income REIT Corp. (the “Company”) with the U.S. Securities and Exchange Commission (the “Commission”).

The Company hereby respectfully requests that the effective date of the Registration Statement be accelerated to 4:30 p.m., Eastern time, on November 30, 2020, or as soon as practicable thereafter, pursuant to Section 12(d) of the U.S. Securities Exchange Act of 1934, as amended, and Rule 12d1-2 promulgated thereunder. The reason for this request is, on November 25, 2020, the board of directors of Apartment Investment and Management Company (“Aimco”) took several actions in connection with the spin-off of the Company from Aimco, including establishing the distribution ratio, setting a record date of December 5, 2020 (the “Record Date”) and setting an anticipated distribution date of December 15, 2020. Aimco and the Company wish to (1) commence trading on the NYSE on a “when issued” basis as soon as practicable and potentially as early as December 3, 2020, and (2) immediately after the Record Date commence the mailing of the notice of availability of the information statement, which is filed as an exhibit to the Registration Statement.

If the staff of the Commission has any questions or comments concerning this letter, or if you require any additional information, please feel free to contact Joseph A. Coco, of Skadden, Arps, Slate, Meagher & Flom LLP (“Skadden”) at (212) 735-3050, Blair T. Thetford of Skadden at (212) 735-2082 or Michelle Gasaway of Skadden at (213) 687-5122. The Company requests that it be notified of the effectiveness of the Registration Statement by a telephone call to any of Mr. Coco, Mr. Thetford or Ms. Gasaway and that such effectiveness also be confirmed in writing.

[Remainder of Page Intentionally Left Blank]

Very truly yours,
Apartment Income REIT Corp.
By:   /s/ Terry Considine
Name:   Terry Considine
Title:   Chief Executive Officer

 

cc:

Lisa R. Cohn, Esq., President

  

and General Counsel

 

  

Joseph A. Coco, Esq.

  

Skadden, Arps, Slate, Meagher & Flom LLP

 

  

Blair T. Thetford, Esq.

  

Skadden, Arps, Slate, Meagher & Flom LLP

 

  

P. Michelle Gasaway

  

Skadden, Arps, Slate, Meagher & Flom LLP

 

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