[SUN LETTERHEAD]
February 18, 2009
Mr. Jerard Gibson | Via EDGAR and facsimile at (703) 813-6984 |
Securities and Exchange Commission
Division of Corporation Finance |
100 F Street NE
Washington, D.C. 20549
| Re: | Sun Communities, Inc. (the “Company”) |
Registration Statement on Form S-3
Registration No. 333-156618
Dear Mr. Gibson:
We hereby request that the acceleration request submitted on February 17, 2009 for the above-captioned Registration Statement be withdrawn.
| Very truly yours, |
| SUN COMMUNITIES, INC. |
| By: | /s/ Gary A. Shiffman |
Gary A. Shiffman, Chief Executive Officer
1673298.01
