APPLE REIT TEN, INC.
814 East Main Street
Richmond, Virginia 23219
January 18, 2011
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Attn: Duc Dang, Senior Counsel
Re: | Apple REIT Ten, Inc. |
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| Registration Statement on Form S-11 | ||
| File No. 333-168971 |
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Dear Mr. Dang:
Apple REIT Ten, Inc. (the “Company”) hereby requests that its Registration Statement on Form S-11 (File No. 333-168971) be declared effective by the Commission on January 19, 2011 at 5:00 p.m., or as soon as practicable thereafter.
The Company hereby acknowledges the following:
| • | should the Commission of the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; |
| • | the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and |
| • | the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities of the United States. |
Sincerely, APPLE REIT TEN, INC. | ||||
| By: | /s/ Bryan F. Peery | ||
| Bryan F. Peery |
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| Chief Financial Officer |
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APPLE REIT TEN, INC.
814 East Main Street
Richmond, Virginia 23219
January 18, 2011
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Attn: Duc Dang, Senior Counsel
Re: | Apple REIT Ten, Inc. |
|
| Registration Statement on Form S-11 | |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, the undersigned issuer (the “Issuer”) requests acceleration of the effective date of the Issuer’s Registration Statement on Form S-11, Registration No. 333-168971, to January 19, 2011, at 5:00 p.m., or as soon thereafter as practicable.
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Sincerely, | ||
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| APPLE REIT TEN, INC. | ||
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| By: | /s/ Bryan F. Peery | |
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| Bryan F. Peery | |
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| Chief Financial Officer | |
[David Lerner Associates Letterhead]
January 18, 2011
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Attn: Duc Dang, Senior Counsel
Apple REIT Ten, Inc.
File No. 333-168971
Dear Mr. Dang:
Pursuant to Rule 461 under the Securities Act of 1933, David Lerner Associates, Inc. as Manager Dealer for Apple REIT Ten, Inc., as the issuer (the “Issuer”), requests acceleration of the Issuer’s Registration Statement on Form S-11, Registration No. 333-168971, to January 19, 2011 at 5:00 p.m., or as soon thereafter as practicable.
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| Sincerely, | ||
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| David Lerner Associates, Inc. | ||
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By | /s/ Alan P. Chodosh | ||
| Alan P. Chodosh | ||
| Senior Vice President and CFO | ||
