Mailstop 3233
                                                              August 31, 2018


   Via E-mail
   Mr. Albert M. Campbell, III
   Chief Financial Officer
   Mid-America Apartment Communities, Inc.
   Mid-America Apartments, L.P.
   6815 Poplar Ave., Suite 500
   Germantown, TN 38138



          Re:    Mid-America Apartment Communities, Inc.
                 Mid-America Apartments, L.P.
                 Form 10-K for the fiscal year ended December 31, 2017
                 Filed February 23, 2018


   Dear Mr. Campbell:

          We have limited our review of your filings to the financial
statements and related
   disclosures and have the following comments. In some of our comments, we may
ask you to
   provide us with information so we may better understand your disclosure.

          Please respond to these comments within ten business days by
providing the requested
   information or advise us as soon as possible when you will respond. If you
do not believe our
   comments apply to your facts and circumstances, please tell us why in your
response.

          After reviewing your response to these comments, we may have
additional comments.
 Mr. Albert M. Campbell, III
Mid-America Apartment Communities, Inc.
Mid-America Apartments, L.P.
August 31, 2018
Page 2

Form 10-K for the fiscal year ended December 31, 2017

Item 7. Management's Discussion and Analysis of Financial Condition and Results
of
Operations

Contractual Obligations, page 38

1.     Based on footnote (1), it appears that interest expense related to
variable-rate debt that is
       not subject to an interest rate swap agreement is not included. To the
extent material,
       please revise your disclosures in future periodic reports to discuss the
cash requirements
       for such variable-rate debt. Reference is made to footnote 46 of SEC
Interpretive Release
       33-8350 "Interpretation: Commission Guidance Regarding Management's
Discussion and
       Analysis of Financial Condition and Results of Operations."


        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

        You may contact Jeffrey Lewis, Staff Accountant, at (202) 551-6216 or
the undersigned
at (202) 551-3468 with any questions.


                                                             Sincerely,


                                                             /s/ Wilson K. Lee

                                                             Wilson K. Lee
                                                             Senior Staff
Accountant
                                                             Office of Real
Estate and
                                                             Commodities