Inland Western Retail Real Estate Trust, Inc.
2901 Butterfield Road
Oakbrook, IL 60523
March 30, 2005
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, NW
Washington, DC 20549
Attention: Ms. Peggy Kim - Senior Counsel
Re: Inland Western Retail Real Estate Trust, Inc.
Post-Effective Amendment No. 1 to Form S-11
Registration No. 333-118860
Withdrawal of Post-Effective Amendment No. 1
Dear Ms. Kim:
Pursuant to Rule 477(a) of the Securities Act of 1933, as amended (the "Act"), Inland Western Retail Real Estate Trust, Inc., a Maryland corporation (the "Company"), hereby respectfully applies to the Securities and Exchange Commission to withdraw the Company's Post-Effective Amendment No. 1 to its Form S-11 registration statement, filed on March 16, 2005 (the "Post-Effective Amendment").
The Company seeks to withdraw the Post-Effective Amendment, which the Company filed to update information in certain sections of their prospectus, because the Company filed the amendment in error and does not intend to seek effectiveness.
If the Staff has any questions regarding this application for withdrawal, please feel free to contact the Company's counsel, David J. Kaufman, Esq. of Duane Morris LLP at (312) 499-6741.
Sincerely,
/s/ Lori J. Foust
Lori J. Foust
Principal Accounting Officer