Acadia Realty Trust
1311 Mamaroneck Avenue, Suite 260
White Plains, NY 10605
June 13, 2006
VIA EDGAR
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: |
Acadia Realty Trust |
Form 10-K for the year ended December 31, 2005
File No. 001-12002
Ladies and Gentlemen:
In connection with responding to a comment from the Staff of the Division of Corporation Finance regarding the above-referenced filing, Acadia Realty Trust hereby acknowledges that:
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it is responsible for the adequacy and accuracy of the disclosure in the filings; |
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staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filings; and |
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it may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Please direct any questions with respect to the foregoing to Keith Pisani of Paul, Hastings, Janofsky & Walker LLP at (212) 318-6053.
Sincerely,
/s/ Michael Nelsen
Michael Nelsen
Senior Vice President and
Chief Financial Officer
cc: Keith D. Pisani, Esq.