Acadia Realty Trust

1311 Mamaroneck Avenue, Suite 260

White Plains, NY 10605

September 8, 2014

 

VIA EDGAR

 

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549-3628

Attn: Robert F. Telewicz Jr., Senior Staff Accountant

 

Re:	Acadia Realty Trust
	Form 10-K for the year ended December 31, 2013
	Filed February 26, 2014
	File No. 001-12002

  

Dear Mr. Telewicz,

 

In connection with responding to comments of the staff of the Division of Corporation Finance of the U.S. Securities and Exchange Commission (the "Commission") relating to the above-referenced filings, Acadia Realty Trust (the "Company") hereby acknowledges that:

 

·

the Company is responsible for the adequacy and accuracy of the disclosure in the filings;

·

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

·

the Company 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 Mark Schonberger of Goodwin Procter LLP at (212)-813-8842.

 

Sincerely,

 

/s/ Jonathan Grisham

 

Jonathan Grisham

Senior Vice President and Chief Financial Officer

 

cc: Mark Schonberger, Esq., Goodwin Procter LLP