<SEC-DOCUMENT>0001193125-24-195028.txt : 20250227
<SEC-HEADER>0001193125-24-195028.hdr.sgml : 20250227
<ACCEPTANCE-DATETIME>20240806175825
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-24-195028
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20240806

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MID AMERICA APARTMENT COMMUNITIES INC.
		CENTRAL INDEX KEY:			0000912595
		STANDARD INDUSTRIAL CLASSIFICATION:	REAL ESTATE INVESTMENT TRUSTS [6798]
		ORGANIZATION NAME:           	05 Real Estate & Construction
		IRS NUMBER:				621543819
		STATE OF INCORPORATION:			TN
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		6815 POPLAR AVENUE
		STREET 2:		SUITE 500
		CITY:			GERMANTOWN
		STATE:			TN
		ZIP:			38138
		BUSINESS PHONE:		9016826600

	MAIL ADDRESS:	
		STREET 1:		6815 POPLAR AVENUE
		STREET 2:		SUITE 500
		CITY:			GERMANTOWN
		STATE:			TN
		ZIP:			38138

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MID AMERICA APARTMENT COMMUNITIES INC
		DATE OF NAME CHANGE:	19930927

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Mid-America Apartments, L.P.
		CENTRAL INDEX KEY:			0001581776
		STANDARD INDUSTRIAL CLASSIFICATION:	REAL ESTATE INVESTMENT TRUSTS [6798]
		ORGANIZATION NAME:           	05 Real Estate & Construction
		IRS NUMBER:				621543816
		STATE OF INCORPORATION:			TN
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		6815 POPLAR AVENUE
		STREET 2:		SUITE 500
		CITY:			GERMANTOWN
		STATE:			TN
		ZIP:			38138
		BUSINESS PHONE:		(901) 248-4126

	MAIL ADDRESS:	
		STREET 1:		6815 POPLAR AVENUE
		STREET 2:		SUITE 500
		CITY:			GERMANTOWN
		STATE:			TN
		ZIP:			38138
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML><HEAD>
<TITLE>CORRESP</TITLE>
</HEAD>
 <BODY BGCOLOR="WHITE" STYLE="line-height:Normal">


<Center><DIV STYLE="width:8.5in" align="left">

<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" ALIGN="center">


<TR>

<TD WIDTH="79%"></TD>

<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="20%"></TD></TR>


<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" ALIGN="right"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="right">6815 Poplar Ave, Suite 500</P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="right">Germantown, TN 38138</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="right">901 682 6600
Tel</P> <P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman" ALIGN="right">www.maac.com</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top" ALIGN="center">


<IMG SRC="g856440g0807001114173.jpg" ALT="LOGO" STYLE="width:1.52222in;height:0.816667in;">
</TD></TR>
</TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">August&nbsp;6, 2024 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><U>VIA
EDGAR </U></B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">U.S. Securities and Exchange Commission </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Division of Corporation Finance </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Office of Real Estate&nbsp;&amp;
Construction </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">100 F Street, NE </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Washington, D.C. 20549 </P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" ALIGN="center">


<TR>

<TD WIDTH="4%"></TD>

<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="95%"></TD></TR>


<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Attn:</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Kellie Kim</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Isaac Esquivel</P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Pearlyne Paulemon</P> <P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman">Stacie Gorman</P></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:2.00em; text-indent:-2.00em; font-size:10pt; font-family:Times New Roman"><B>Re:&#8201;&#8201;</B></P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><FONT STYLE="white-space:nowrap">Mid-America</FONT> Apartment Communities, Inc.</B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><FONT STYLE="white-space:nowrap">Mid-America</FONT> Apartments, L.P.</B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Form <FONT STYLE="white-space:nowrap">10-K</FONT> for the fiscal year ended December&nbsp;31, 2023</B></P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman"><B>File Nos. <FONT STYLE="white-space:nowrap">001-12762</FONT> and
<FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap">333-190028-01</FONT></FONT></B></P></TD></TR>
</TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Dear Ladies and Gentlemen: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><FONT
STYLE="white-space:nowrap">Mid-America</FONT> Apartment Communities, Inc. (&#147;MAA&#148;) acknowledges receipt on July&nbsp;30, 2024 of the Staff&#146;s letter dated July&nbsp;30, 2024 (the &#147;July 30, 2024 Comment Letter&#148;) containing
comments on the above-captioned filing. The July&nbsp;30, 2024 Comment Letter requests a response within 10 business days. The Finance and Accounting team that is primarily responsible for responding were working on preparing&nbsp;MAA&#146;s
Quarterly Report on <FONT STYLE="white-space:nowrap">Form&nbsp;10-Q&nbsp;for</FONT> our fiscal quarter ended June&nbsp;30, 2024 for part of the response period. In addition, MAA has multiple key parties that are out of the office during the original
<FONT STYLE="white-space:nowrap">10-day</FONT> response period. Accordingly, we respectfully request an extension of the response period for an additional 14 business days until September&nbsp;3, 2024. </P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><DIV ALIGN="right">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="40%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt">


<TR>

<TD WIDTH="100%"></TD></TR>


<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">Respectfully submitted,</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom" STYLE="BORDER-BOTTOM:1px solid #000000">/s/ A. Clay Holder</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom">A. Clay Holder</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom">Executive Vice President and Chief Financial Officer <FONT STYLE="white-space:nowrap">Mid-America</FONT> Apartment Communities, Inc., the general Partner of <FONT STYLE="white-space:nowrap">Mid-America</FONT> Apartments,
L.P.</TD></TR>
</TABLE></DIV>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">1 </P>

</DIV></Center>

</BODY></HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>g856440g0807001114173.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 g856440g0807001114173.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  @&!@<&!0@'!P<)"0@*#!0-# L+
M#!D2$P\4'1H?'AT:'!P@)"XG("(L(QP<*#<I+# Q-#0T'R<Y/3@R/"XS-#+_
MVP!# 0D)"0P+#!@-#1@R(1PA,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R
M,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C+_P  1" !- ) # 2(  A$! Q$!_\0
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MPOYX9KJUCFEA.8V8<J<YX_*KE%,14ATRRM[V6]AMHTN9AB24#YF_S@5;HHH
MRO\ A&]&,4D?]G0;)7#NNWAF&<']3^=:B(L:*B*%51@ #@"EHH IWNEV.HM$
MUY:QS-"<QEQRO3I^0JS'$D2E8U"@DL0!W)R:?10 4444 %%%% !1110 4444
; %%%% !1110 4444 %%%% !1110 4444 ?_9

end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
