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<SEC-DOCUMENT>0000950123-11-012388.txt : 20110211
<SEC-HEADER>0000950123-11-012388.hdr.sgml : 20110211
<ACCEPTANCE-DATETIME>20110211094639
ACCESSION NUMBER:		0000950123-11-012388
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20110208
ITEM INFORMATION:		Changes in Registrant's Certifying Accountant
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20110211
DATE AS OF CHANGE:		20110211

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			EMPIRE AMERICAN REALTY TRUST INC
		CENTRAL INDEX KEY:			0001466085
		STANDARD INDUSTRIAL CLASSIFICATION:	REAL ESTATE INVESTMENT TRUSTS [6798]
		IRS NUMBER:				264567130
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1209

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	333-160093
		FILM NUMBER:		11595340

	BUSINESS ADDRESS:	
		STREET 1:		25 PHILIPS PARKWAY
		CITY:			MONTVALE
		STATE:			NJ
		ZIP:			07645
		BUSINESS PHONE:		2013263300

	MAIL ADDRESS:	
		STREET 1:		25 PHILIPS PARKWAY
		CITY:			MONTVALE
		STATE:			NJ
		ZIP:			07645
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>c12340e8vk.htm
<DESCRIPTION>FORM 8-K
<TEXT>
<HTML>
<HEAD>
<TITLE>Form 8-K</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
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<DIV
style="width: 7.5in; font-family: 'Times New Roman',Times,serif; margin-left: 0.25in">
<DIV style="font-size: 10pt">
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style="border-bottom: black 2pt solid; width: 100%; font-size: 1pt">&nbsp;</DIV>
<DIV
style="border-bottom: black 1pt solid; width: 100%; font-size: 1pt">&nbsp;</DIV>

<P style="font-size: 14pt" align="center"><B>UNITED STATES<BR>
SECURITIES AND
EXCHANGE COMMISSION<BR>
<FONT style="font-size: 12pt">Washington, D.C. 20549
</FONT></B>

<P style="font-size: 18pt" align="center"><B>FORM 8-K</B>

<P style="font-size: 12pt" align="center"><B>CURRENT REPORT<BR>
Pursuant to
Section 13 or 15(d) of the Securities Exchange Act of 1934</B>

<P style="font-size: 10pt" align="center"><B>Date of Report (Date of earliest
event reported): February 8, 2011</B>

<P style="font-size: 24pt" align="center"><B>Independence Realty Trust,
Inc.<BR>
</B><FONT style="font-size: 10pt">(Exact name of registrant as
specified in its charter) </FONT>
<TABLE style="text-align: center; font-size: 10pt" border="0" cellspacing="0"
cellpadding="0" width="100%">

 <TR>
  <TD width="32%">&nbsp;</TD>
  <TD width="1%">&nbsp;</TD>
  <TD width="33%">&nbsp;</TD>
  <TD width="1%">&nbsp;</TD>
  <TD width="32%">&nbsp;</TD>
 </TR>
 <TR valign="bottom">
  <TD style="border-bottom: #000000 1px solid"><B>Maryland</B></TD>
  <TD>&nbsp;</TD>
  <TD style="border-bottom: #000000 1px solid"><B>333-160093</B></TD>
  <TD>&nbsp;</TD>
  <TD style="border-bottom: #000000 1px solid"><B>26-4567130</B></TD>
 </TR>
 <TR valign="top">
  <TD>(State or other Jurisdiction of Incorporation)</TD>
  <TD>&nbsp;</TD>
  <TD>(Commission File Number)</TD>
  <TD>&nbsp;</TD>
  <TD>(IRS Employer Identification No.)</TD>
 </TR>

</TABLE>
<TABLE style="text-align: center; font-size: 10pt" border="0" cellspacing="0"
cellpadding="0" width="100%">

 <TR>
  <TD width="49%">&nbsp;</TD>
  <TD width="1%">&nbsp;</TD>
  <TD width="49%">&nbsp;</TD>
 </TR>
 <TR valign="bottom">
  <TD style="border-bottom: #000000 1px solid"><B>Cira Centre<BR>
2929 Arch
St., 17th Floor<BR>
Philadelphia, PA<BR>
</B></TD>
  <TD>&nbsp;</TD>
  <TD style="border-bottom: #000000 1px solid"><B>19104</B></TD>
 </TR>
 <TR valign="top">
  <TD>(Address of Principal Executive Offices)</TD>
  <TD>&nbsp;</TD>
  <TD>(Zip Code)</TD>
 </TR>

</TABLE>


<P style="font-size: 10pt" align="center">Registrant&#8217;s telephone number,
including area code: <B>(215) 243-9000</B>
<TABLE style="text-align: center; font-size: 10pt" border="0" cellspacing="0"
cellpadding="0" width="30%">

 <TR>
  <TD width="100%">&nbsp;</TD>
 </TR>
 <TR>
  <TD style="border-bottom: #000000 1px solid" nowrap><B>&nbsp;</B></TD>
 </TR>
 <TR>
  <TD nowrap>(Former name or former address if changed since last report.)</TD>
 </TR>

</TABLE>


<P style="font-size: 10pt" align="left">Check the appropriate box below if the
Form 8-K filing is intended to simultaneously satisfy the filing obligation of
the registrant under any of the following provisions:

<P style="font-size: 10pt" align="left"><FONT face="Wingdings">o</FONT> Written
communications pursuant to Rule 425 under the Securities Act (17 CFR
230.425)<BR>
<BR>
<FONT face="Wingdings">o</FONT> Soliciting material pursuant
to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)<BR>
<BR>
<FONT
face="Wingdings">o</FONT> Pre-commencement communications pursuant to Rule
14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))<BR>
<BR>
<FONT
face="Wingdings">o</FONT> Pre-commencement communications pursuant to Rule
13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))<BR>


<DIV
style="border-bottom: black 1pt solid; margin-top: 10pt; width: 100%; font-size: 1pt">&nbsp;</DIV>
<DIV
style="border-bottom: black 2pt solid; width: 100%; font-size: 1pt">&nbsp;</DIV>
</DIV>

<P style="font-size: 10pt" align="center">&nbsp;

<P style="display: none; font-size: 10pt" align="center">1
</DIV>

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<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV
style="width: 7.5in; font-family: 'Times New Roman',Times,serif; margin-left: 0.25in">

<P style="font-size: 10pt" align="left"><B>Item&nbsp;4.01&nbsp;Changes In
Registrant&#8217;s Certifying Accountant.</B>

<P style="font-size: 10pt" align="left">(a)&nbsp;Dismissal of Ernst &amp; Young
LLP

<P style="text-indent: 4%; font-size: 10pt" align="left">Effective
February&nbsp;8, 2011, Independence Realty Trust, Inc., formerly known as
Empire American Realty Trust, Inc. (the &#8220;Company&#8221;), dismissed Ernst
&amp; Young LLP (&#8220;E&amp;Y&#8221;) as the Company&#8217;s independent
registered public accounting firm.&nbsp;The Company notified E&amp;Y of the
dismissal on February&nbsp;8, 2011. The dismissal of E&amp;Y was approved by
the Company&#8217;s Board of Directors.

<P style="text-indent: 4%; font-size: 10pt" align="left">E&amp;Y&#8217;s report
on the Company&#8217;s consolidated financial statements&nbsp;as of and for the
period March&nbsp;26, 2009 (date of inception) through December&nbsp;31, 2009
did not contain an adverse opinion or a disclaimer of opinion, and was not
qualified or modified as to uncertainty, audit scope or accounting principles.
E&amp;Y was not engaged to conduct an audit on the effectiveness of the
Company&#8217;s internal control over financial reporting.

<P style="text-indent: 4%; font-size: 10pt" align="left">During the
Company&#8217;s fiscal period from March&nbsp;26, 2009 (date of inception)
through December&nbsp;31, 2009, and the subsequent period through the date of
the filing of this Current Report on Form 8-K, the Company did not have any
disagreements (as defined in Item&nbsp;304(a)(1)(iv) of Regulation&nbsp;S-K and
the related instructions to Item&nbsp;304 of Regulation&nbsp;S-K) with E&amp;Y
on any matter of accounting principles or practices, financial statement
disclosure, or auditing scope or procedure, which disagreements, if not
resolved to the satisfaction of E&amp;Y&nbsp;would have caused it to make
reference to the matter in its report. Also during this period, there have been
no reportable events, as that term is described in Item&nbsp;304(a)(1)(v) of
Regulation&nbsp;S-K.

<P style="text-indent: 4%; font-size: 10pt" align="left">The Company has
provided E&amp;Y with a copy of the disclosures contained in this Current
Report on Form 8-K and has requested that E&amp;Y furnish the Company with a
letter addressed to the Securities and Exchange Commission stating whether it
agrees with the above statements. A copy of that letter, dated
February&nbsp;11, 2011 is filed as Exhibit&nbsp;16.1 to this Current Report on
Form 8-K.

<P style="font-size: 10pt" align="left">(b)&nbsp;Engagement of Grant Thornton
LLP

<P style="text-indent: 4%; font-size: 10pt" align="left">The Board of Directors
of the Company has announced that as of February&nbsp;8, 2011, the Company has
engaged the firm of Grant Thornton LLP (&#8220;Grant Thornton&#8221;) as the
Company&#8217;s independent registered public accounting firm to perform audit
services for the Company.&nbsp; The Company did not engage Grant Thornton in
any prior consultations during the Company&#8217;s fiscal period from
March&nbsp;26, 2009 (date of inception) through December&nbsp;31, 2009, the
fiscal year ended December&nbsp;31, 2010 or the subsequent period through the
date of the filing of this Current Report on Form 8-K regarding either:
(i)&nbsp;the application of accounting principles to a specified transaction,
either completed or proposed, or the type of audit opinion that might be
rendered on the Company&#8217;s consolidated financial statements, and neither
a written report&nbsp;nor oral advice was provided to the
Company&nbsp;by&nbsp;Grant Thornton&nbsp;with such conclusions which was an
important factor considered by the Company in reaching a decision as to the
accounting, auditing or financial reporting issue; or (ii)&nbsp;any matter that
was the subject of either a disagreement (as defined in Item&nbsp;304(a)(1)(iv)
of Regulation&nbsp;S-K and the related instructions to Item&nbsp;304 of
Regulation&nbsp;S-K) or a reportable event (as defined in
Item&nbsp;304(a)(1)(v) of Regulation&nbsp;S-K).

<P style="font-size: 10pt"
align="left"><B>Item&nbsp;9.01&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Financial Statements and Exhibits.</B> <BR>
&nbsp;

<P>
<TABLE style="font-size: 10pt" border="0" cellspacing="0" cellpadding="0"
width="100%">

 <TR
style="background: none transparent scroll repeat 0% 0%; color: #000000; font-size: 10pt"
valign="top">
  <TD style="background: none transparent scroll repeat 0% 0%"
width="2%">&nbsp;</TD>
  <TD width="3%" nowrap align="left">&nbsp;</TD>
  <TD width="1%">&nbsp;</TD>

<TD>(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;
<U>Exhibits</U>:</TD>
 </TR>

</TABLE>&nbsp;

<DIV align="center">
<TABLE style="font-size: 10pt" border="0" cellspacing="0" cellpadding="0"
width="100%">
<!-- Begin Table Head -->

 <TR valign="bottom">
  <TD width="9%">&nbsp;</TD>
  <TD width="5%">&nbsp;</TD>
  <TD width="86%">&nbsp;</TD>
 </TR>
 <TR style="font-size: 10pt" valign="bottom">
  <TD style="border-bottom: #000000 1px solid" nowrap
align="left"><B>Exhibit&nbsp;No.</B></TD>
  <TD>&nbsp;</TD>
  <TD style="border-bottom: #000000 1px solid" nowrap
align="center"><B>Description</B></TD>
 </TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
 <TR valign="bottom">
  <TD valign="top">
<DIV style="text-indent: 0px; margin-left: 0px">&nbsp;</DIV>
</TD>
  <TD>&nbsp;</TD>
  <TD valign="top" align="left">&nbsp;</TD>
 </TR>
 <TR valign="bottom">
  <TD valign="top">
<DIV style="text-indent: 0px; margin-left: 0px">16.1 </DIV>
</TD>
  <TD>&nbsp;</TD>
  <TD valign="top" align="left">Letter from Ernst &amp; Young dated
February&nbsp;11, 2011</TD>
 </TR>
<!-- End Table Body -->

</TABLE>
</DIV>

<P style="font-size: 10pt" align="center">&nbsp;

<P style="font-size: 10pt" align="center">&nbsp;

<P style="display: none; font-size: 10pt" align="center">2
</DIV>

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<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV
style="width: 7.5in; font-family: 'Times New Roman',Times,serif; margin-left: 0.25in">

<P style="font-size: 10pt" align="center"><B>SIGNATURES</B>

<P style="text-indent: 4%; font-size: 10pt" align="left">Pursuant to the
requirements of the Securities Exchange Act of 1934, the registrant has duly
caused this report to be signed on its behalf by the undersigned hereunto duly
authorized.

<P style="margin-left: 46%; font-size: 10pt" align="left">Independence Realty
Trust, Inc.

<P style="margin-left: 46%; font-size: 10pt" align="left">By: <FONT
style="font-variant: small-caps"><U>/s/ Jack E. Salmon</U></FONT>

<P style="font-size: 10pt; margin-top: 0pt" align="left">February&nbsp;11, 2011

<P style="margin-top: -12pt; margin-left: 46%; font-size: 10pt"
align="left">Name: Jack E. Salmon <BR>
Title: President &amp; Chief Financial
Officer

<P style="font-size: 10pt" align="center">&nbsp;

<P style="display: none; font-size: 10pt" align="center">3
</DIV>

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<DIV
style="width: 7.5in; font-family: 'Times New Roman',Times,serif; margin-left: 0.25in">

<P style="font-size: 10pt" align="center"><B>INDEX TO EXHIBITS ATTACHED TO THIS
REPORT</B>

<P style="font-size: 10pt" align="center">&nbsp;
<DIV align="center">
<TABLE style="font-size: 10pt" border="0" cellspacing="0" cellpadding="0"
width="100%">
<!-- Begin Table Head -->

 <TR valign="bottom">
  <TD width="9%">&nbsp;</TD>
  <TD width="5%">&nbsp;</TD>
  <TD width="86%">&nbsp;</TD>
 </TR>
 <TR style="font-size: 10pt" valign="bottom">
  <TD style="border-bottom: #000000 1px solid" nowrap
align="left"><B>Exhibit&nbsp;No.</B></TD>
  <TD>&nbsp;</TD>
  <TD style="border-bottom: #000000 1px solid" nowrap
align="center"><B>Description</B></TD>
 </TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
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  <TD valign="top">
<DIV style="text-indent: 0px; margin-left: 0px"><B>&nbsp;</B>&nbsp;</DIV>
</TD>
  <TD>&nbsp;</TD>
  <TD valign="top" align="left"><B>&nbsp;</B></TD>
 </TR>
 <TR valign="bottom">
  <TD valign="top">
<DIV style="text-indent: 0px; margin-left: 0px">16.1 </DIV>
</TD>
  <TD>&nbsp;</TD>
  <TD valign="top" align="left">Letter from Ernst &amp; Young dated
February&nbsp;11, 2011</TD>
 </TR>
<!-- End Table Body -->

</TABLE>
</DIV>

<P style="font-size: 10pt" align="right">&nbsp;

<P style="font-size: 10pt" align="center">&nbsp;

<P style="display: none; font-size: 10pt" align="center">4
</DIV>

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<DOCUMENT>
<TYPE>EX-16.1
<SEQUENCE>2
<FILENAME>c12340exv16w1.htm
<DESCRIPTION>EXHIBIT 16.1
<TEXT>
<HTML>
<HEAD>
<TITLE>Exhibit 16.1</TITLE>
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<DIV
style="width: 7.5in; font-family: 'Times New Roman',Times,serif; margin-left: 0.25in">

<P style="font-size: 10pt" align="right"><B>Exhibit&nbsp;16.1</B><BR>
&nbsp;

<P style="font-size: 10pt" align="center"><B>[Ernst &amp; Young LLP
Letterhead]</B>

<P style="font-size: 10pt" align="left">February&nbsp;11, 2011

<P style="font-size: 10pt" align="left">Securities and Exchange Commission
<BR>
100 F Street, N.E. <BR>
Washington, DC 20549

<P style="font-size: 10pt" align="left">Ladies and Gentlemen:

<P style="text-indent: 4%; font-size: 10pt" align="left">We have read
Item&nbsp;4.01 of Form 8-K dated February&nbsp;8, 2011 of Independence Realty
Trust, Inc. and are in agreement with the statements contained in the first two
sentences in the first paragraph and the second, third and fourth paragraphs
under Item&nbsp;4.01(a) therein. We have no basis to agree or disagree with the
other statements of the registrant contained therein.

<P style="margin-left: 46%; font-size: 10pt" align="left">/s/ Ernst
&amp; Young LLP

<P style="font-size: 10pt" align="center">&nbsp;

<P style="display: none; font-size: 10pt" align="center">5
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