TEXT-EXTRACT 2 filename2.txt Mail Stop 3233 October 16, 2018 Via Email Mr. Joseph D. 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 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, /s/ Kristi Marrone Kristi Marrone Staff Accountant Office of Real Estate and Commodities