-----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, NPTg/ukk7wwmWhkipK0zTiEbtZst7fAQt/+uQ+B2P1inymhTzONprPTN9fxA/Zi0 Mm3lC/LqoZkE6CMRFyOlaQ== 0000950123-10-083804.txt : 20110218 0000950123-10-083804.hdr.sgml : 20110218 20100903150902 ACCESSION NUMBER: 0000950123-10-083804 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20100903 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ACADIA REALTY TRUST CENTRAL INDEX KEY: 0000899629 STANDARD INDUSTRIAL CLASSIFICATION: REAL ESTATE INVESTMENT TRUSTS [6798] IRS NUMBER: 232715194 STATE OF INCORPORATION: MD FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1311 MAMARONECK AVENUE STREET 2: SUITE 260 CITY: WHITE PLAINS STATE: NY ZIP: 10605 BUSINESS PHONE: 914-288-8100 MAIL ADDRESS: STREET 1: 1311 MAMARONECK AVENUE STREET 2: SUITE 260 CITY: WHITE PLAINS STATE: NY ZIP: 10605 FORMER COMPANY: FORMER CONFORMED NAME: MARK CENTERS TRUST DATE OF NAME CHANGE: 19930329 CORRESP 1 filename1.htm Correspondence
Acadia Realty Trust
1311 Mamaroneck Avenue, Suite 260
White Plains, NY 10605
September 3, 2010
VIA EDGAR
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549-3628
Attn: Michael Pokorny
Re:     Acadia Realty Trust
Form 10-K for the year ended December 31, 2009, filed on March 1, 2010
Form 10-Q for the period ended March 31, 2010, filed on May 5, 2010
Definitive Proxy Statement Schedule 14A, filed on April 9, 2010
File No. 001-12002
Ladies and Gentlemen,
In connection with responding to comments of the staff of the Division of Corporation Finance of the U.S. Securities and Exchange Commission (the “Commission”) relating to the above-referenced filings, Acadia Realty Trust (the “Company”) hereby acknowledges that:
  •   the Company is responsible for the adequacy and accuracy of the disclosure in the filings;
 
  •   staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filings; 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.
Please direct any questions with respect to the foregoing to Mark Schonberger of Paul, Hastings, Janofsky & Walker LLP at (212) 318-6859.
Sincerely,
/s/ Michael Nelsen
Michael Nelsen
Senior Vice President and Chief Financial Officer
cc:   Mark Schonberger, Esq., Paul, Hastings, Janofsky & Walker LLP
Keith D. Pisani, Esq., Paul, Hastings, Janofsky & Walker LLP

 

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