Education Realty Trust, Inc.
                         530 Oak Court Drive, Suite 300
                            Memphis, Tennessee 38117


                                January 24, 2005


VIA EDGAR

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC  20549

         Re:      Education Realty Trust, Inc.
                  Registration Statement on Form S-11 (File No. 333-119264)

Ladies and Gentlemen:

         In connection with the request by Education Realty Trust, Inc., a
Maryland corporation (the "Company"), to accelerate the effective date of its
Registration Statement on Form S-11 (File No. 333-119264) to immediate
effectiveness on Tuesday, January 25, 2005 at 4:00 p.m. Eastern Standard Time,
or as soon thereafter as is practicable, we acknowledge that:

     -    should the  Commission  or 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 or
          accuracy of the disclosure in the filing; and

     -    the Company may not assert this action as a defense in any  proceeding
          initiated by the Commission or any person under the federal securities
          laws of the United States.

                                Very truly yours,

                                Education Realty Trust, Inc.


                                By: /s/ Paul O. Bower
                                    -------------------------------------
                                    Paul O. Bower
                                    President and Chief Executive Officer