0000000000-18-029884.txt : 20181114 0000000000-18-029884.hdr.sgml : 20181114 20180921170430 ACCESSION NUMBER: 0000000000-18-029884 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20180921 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: UDR, Inc. CENTRAL INDEX KEY: 0000074208 STANDARD INDUSTRIAL CLASSIFICATION: REAL ESTATE INVESTMENT TRUSTS [6798] IRS NUMBER: 540857512 STATE OF INCORPORATION: MD FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 1745 SHEA CENTER DRIVE STREET 2: SUITE 200 CITY: HIGHLANDS RANCH STATE: CO ZIP: 80129 BUSINESS PHONE: 720-283-6120 MAIL ADDRESS: STREET 1: 1745 SHEA CENTER DRIVE STREET 2: SUITE 200 CITY: HIGHLANDS RANCH STATE: CO ZIP: 80129 FORMER COMPANY: FORMER CONFORMED NAME: UNITED DOMINION REALTY TRUST INC DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: OLD DOMINION REAL ESTATE INVESTMENT TRUST DATE OF NAME CHANGE: 19850110 FORMER COMPANY: FORMER CONFORMED NAME: OLD DOMINION REIT ONE DATE OF NAME CHANGE: 19770921 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: UNITED DOMINION REALTY L P CENTRAL INDEX KEY: 0001018254 STANDARD INDUSTRIAL CLASSIFICATION: REAL ESTATE INVESTMENT TRUSTS [6798] IRS NUMBER: 541776887 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 1745 SHEA CENTER DRIVE STREET 2: SUITE 200 CITY: HIGHLANDS RANCH STATE: CO ZIP: 80129 BUSINESS PHONE: 720-283-6120 MAIL ADDRESS: STREET 1: 1745 SHEA CENTER DRIVE STREET 2: SUITE 200 CITY: HIGHLANDS RANCH STATE: CO ZIP: 80129 PUBLIC REFERENCE ACCESSION NUMBER: 0000074208-18-000024 LETTER 1 filename1.pdf begin 644 filename1.pdf M)5!$1BTQ+C4-"B6UM;6U#0HQ(# @;V)J#0H\/"]4>7!E+T-A=&%L;V7!E+U!A9V5S+T-O=6YT(#(O2VED7!E+U!A9V4O4&%R96YT(#(@,"!2+U)E M%L@ M," P(#8Q,B W.3)=("]#;VYT96YT6@V?]X\?-N4-Y^*YZHN MNJJI?_Q1O+^[%>\?+B]N[J602CPL+B^D".&O%(F, _@JB<- )>)A?7D1BF?\ MY^?+B\>)F/XI'GZYO/@)F%& Y8HCD>@\B S'X^1C4:W$/Z?7T:1K-D(KK1E& MJ;(@25SF_D/$3Q]OQ0VCW?NFZYJU3T'[F#P,0A4)G05Y&)UXS-?+BVL@H3\R M28WZ&1A#"1G&0:K$MKR\^.,[45]>Q'D4I+$1C+^+A-^,=>!7'S"0__\?;#G0A/'%"G61#"(7B M',Q\EA#M$9)%-C?>$!)YA*3A,>+_517@7?'3N@#?5BLN5S!\,Y>S_WA*5"L^ MR0)(R@@X$A$&"<8UQ?#BNQ/GC#WGC!,;1R0?6$_0*ZXTD"K0K@'U8D@Y)?\?#+:H9EDC*;(85$CW( M\O,>HZ :A9*G';D]\;A=Y4&H28BX-E\]S!XG7^X^LP:- ^WRA<0"]>HZGWR8 M*CVI\=,,M W8",^#M"_C#052CP)P'F6%R#2*!973)1J;DHVB!'^J.XA$B)2[ MZ74ZV58O)?Q@#DT25N?V>3$OI)[ IBXQVJ[+FT&.!#V@R- M'TJ5LW:409KR\D>6R7G+1%D:))IK<9R"$50H->#U]MC005UJB+KL85(=Q/E_ M>9@^[^<2:MCW?#V20>XR?('HCR>?K\2'&O-BAC]Q6:JD1O.[A_5J[X$840PI MSZK\AN:)(LW[(K[4%:9K5T[3R1P_ 0I;3V4,E1UU GB(_PDR4+'JOEV)WP*J M]9^F\,]0Y1, 6_!(%,5!_A>U/Q$^UA!]:?>H3X.9M$6-P09@ M"\D6&^@=B70E7+.TT#MSE_97-E8 @>B!GARMDB/:Q?0ZF31;+-@<5P2X>W": M;EF*!4>?Z$ /GE*ULV+%/B#+L:TZ#-\XVCP>T7*=0X?C@Q<^33'RXO1,X8!O MLMBEA!X_YD9,L MC]&RPP\4-]_X%%$4.'U!.$AZID@%,P[F>)_%;P'/K!-!$=#_8XWOBQ@84?R] M\0 10,\.<\M6-4U&ZM.R@XXM@7UBF+#8PI:.J-GBJ@D/.;0RC%5TH@OD3A-0 MR9CSC-Z!]1"K;I\-(:'V!Z?*DD /S*79-8\.HQ$U9P$=9E2@'0O$,,$JME:! 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Fisher Chief Financial Officer UDR, Inc. 1745 Shea Center Drive, Suite 200 Highlands Ranch, CO 80129 Re: UDR, Inc. United Dominion Realty, L.P. Form 10-K for the fiscal year ended December 31, 2017 Filed February 20, 2018 File Nos. 001-10524 and 333-156002-01 Dear Mr. Fisher: We have limited our review of your filing to the financial statements and related disclosures and have the following comment. In our comment, we 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 comment, we may have additional comments. United Dominion Realty, L.P. Consolidated Balance Sheets, page F-51 1. Please tell us why you have recorded operational advances from the General Partner within equity and not as a liability. Cite relevant accounting literature. 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. Mr. Joseph D. Fisher UDR, Inc. September 20, 2018 Page 2 You may contact Jorge L. Bonilla at (202) 551-3414 or me at (202) 551-3429 with any questions. Sincerely, /s/ Kristi Marrone Kristi Marrone Staff Accountant Office of Real Estate and Commodities