AFFORDABLE RESIDENTIAL COMMUNITIES INC.
AFFORDABLE RESIDENTIAL COMMUNITIES LP
7887 East Belleview Avenue, Suite 200
Englewood, Colorado 80111
May 4, 2006
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Steven Jacobs, Branch Chief
| Re: | Affordable Residential Communities Inc. |
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| Affordable Residential Communities LP |
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| Acceleration Request |
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| Registration Statement on Form S-11/S-3 (Reg. No. 333-129254) |
Dear Ms. Jacobs:
On behalf of Affordable Residential Communities Inc. and Affordable Residential Communities LP. and pursuant to Rule 461 of Regulation C, I hereby request acceleration of the effective date of the above-referenced Registration Statement on Friday, May 5, 2006, at 5:00 p.m. EST or as soon thereafter as practicable.
Please call Jeff Knetsch or Kirsten Neisler of Brownstein Hyatt & Farber, P.C. at (303) 223-1100 if you have any questions or comments.
| Sincerely, |
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| /s/ Lawrence E. Kreider |
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| Lawrence E. Kreider |
| Executive Vice President and Chief Financial Officer |
| Affordable Residential Communities Inc. |
