Direct Dial: | 312/928-1172 |
Facsimile: | 312/526-0680 |
E-Mail: | bstrohm@eqrworld.com |
September 20, 2007
VIA EDGAR
Division of Corporation Finance
U.S. Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Attention: Ms. Pam Howell, Special Counsel
Re: | Equity Residential |
| SEC Letter dated August 21, 2007 (“Comment Letter”) |
| File No. 1-12252 |
Dear Ms. Howell:
As requested by the Comment Letter, Equity Residential (the “Company”) hereby advises the staff of the Division of Corporation Finance of the United States Securities and Exchange Commission (the “Staff”) that the Company will provide its response to the Staff’s comments contained in the Comment Letter no later than October 5, 2007, rather than by September 21, 2007, as the Company requires additional time for review and approval of the proposed additional disclosure to be contained in the Company’s response.
Please contact the undersigned (312-928-1172) or Gregory W. Hayes of DLA Piper US LLP (312-368-2155) with any questions.
| Sincerely, |
|
|
| /s/ Bruce C. Strohm |
| Bruce C. Strohm |
| Executive Vice President and General Counsel |
cc: Gregory W. Hayes
