APARTMENT INCOME REIT CORP.
4582 South Ulster Street, Suite 1700
Denver, CO 80237
May 19, 2021
VIA EMAIL & EDGAR
Ronald Alper
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
| Re: | Apartment Income REIT Corp. (the “Company”) |
Registration Statement on Form S-11 (Registration No. 333-256270) |
Dear Mr. Alper:
Pursuant to Rule 461(a) of the General Rules and Regulations under the Securities Act of 1933, as amended, we respectfully request that the effective date of the Company’s Registration Statement on Form S-11 (File No. 333-256270) be accelerated by the Securities and Exchange Commission to 4:30 p.m. Eastern Time on May 20, 2021 or as soon as practicable thereafter.
We request that we be notified of such effectiveness by a telephone call or e-mail to P. Michelle Gasaway of Skadden, Arps, Slate, Meagher & Flom LLP at (213) 687-5122 or michelle.gasaway@skadden.com and that such effectiveness also be confirmed in writing.
| Very truly yours, | ||||
| Apartment Income REIT Corp. | ||||
| By: | /s/ Terry Considine | |||
| Name: | Terry Considine | |||
| Title: | Chief Executive Officer | |||
| cc: | Skadden, Arps, Slate, Meagher & Flom LLP |
P. Michelle Gasaway and George Najjar |