<SEC-DOCUMENT>0001299933-14-000465.txt : 20140325
<SEC-HEADER>0001299933-14-000465.hdr.sgml : 20140325
<ACCEPTANCE-DATETIME>20140325161515
ACCESSION NUMBER:		0001299933-14-000465
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20140319
ITEM INFORMATION:		Changes in Registrant's Certifying Accountant
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20140325
DATE AS OF CHANGE:		20140325

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			INDEPENDENCE REALTY TRUST, INC
		CENTRAL INDEX KEY:			0001466085
		STANDARD INDUSTRIAL CLASSIFICATION:	REAL ESTATE INVESTMENT TRUSTS [6798]
		IRS NUMBER:				264567130
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-36041
		FILM NUMBER:		14716154

	BUSINESS ADDRESS:	
		STREET 1:		CIRA CENTRE
		STREET 2:		2929 ARCH ST. 17TH FLOOR
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19104
		BUSINESS PHONE:		2152439000

	MAIL ADDRESS:	
		STREET 1:		CIRA CENTRE
		STREET 2:		2929 ARCH ST. 17TH FLOOR
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19104

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	INDEPENDENCE REALTY TRUST INC
		DATE OF NAME CHANGE:	20110211

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	EMPIRE AMERICAN REALTY TRUST INC
		DATE OF NAME CHANGE:	20090610
</SEC-HEADER>
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<TYPE>8-K
<SEQUENCE>1
<FILENAME>htm_49528.htm
<DESCRIPTION>LIVE FILING
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<TITLE> Independence Realty Trust, Inc. (Form: 8-K) </TITLE>
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		UNITED STATES<BR>
	SECURITIES AND EXCHANGE COMMISSION
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	WASHINGTON, D.C. 20549
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	FORM 8-K
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	CURRENT REPORT
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	Pursuant to Section&nbsp;13 or 15(d) of the Securities Exchange Act of 1934
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	Date of Report (Date of Earliest Event Reported):
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	&nbsp;
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	March 19, 2014
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	Independence Realty Trust, Inc.
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<BR>__________________________________________<BR>
	(Exact name of registrant as specified in its charter)
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	&nbsp;
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	Maryland
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	001-36041
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	26-4567130
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_____________________<BR>
	(State or other jurisdiction
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_____________<BR>
	(Commission
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______________<BR>
	(I.R.S. Employer
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	of incorporation)
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	File Number)
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	Identification No.)
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	&nbsp;&nbsp;
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	&nbsp;
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	Cira Centre, 2929 Arch Street, 17th Floor, Philadelphia, Pennsylvania
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	&nbsp;
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	19104
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_________________________________<BR>
	(Address of principal executive offices)
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	&nbsp;
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___________<BR>
	(Zip Code)
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	Registrant&#146;s telephone number, including area code:
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	&nbsp;
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	(215) 243-9000
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	Not Applicable
<BR>______________________________________________<BR>
	Former name or former address, if changed since last report
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	&nbsp;
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<!-- CoverPageRegistrant END --><P><FONT SIZE="2">
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:</FONT>
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<P><FONT SIZE="2">
[&nbsp;&nbsp;]&nbsp;&nbsp;Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)<br>
[&nbsp;&nbsp;]&nbsp;&nbsp;Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)<br>
[&nbsp;&nbsp;]&nbsp;&nbsp;Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))<br>
[&nbsp;&nbsp;]&nbsp;&nbsp;Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))<br>
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<P align="left" style="font-size: 10pt"><FONT style="font-size: 10pt"><B>Item&nbsp;4.01 Changes in Registrant&#146;s Certifying Accountant.</B>
</FONT>

<P align="left" style="font-size: 10pt; text-indent: 2%">The audit committee, or the audit committee, of the board of directors of Independence Realty
Trust, Inc., or IRT, has commenced a competitive process to review the appointment of IRT&#146;s
independent registered public accounting firm for the year ending December&nbsp;31, 2014. The audit
committee expects to complete this process and appoint an accounting firm by March&nbsp;31, 2014.


<P align="left" style="font-size: 10pt; text-indent: 2%">Grant Thornton LLP, or Grant Thornton, notified IRT on March&nbsp;19, 2014 that it would not
participate in this process and so declined to stand for re-appointment for that role. The audit
reports of Grant Thornton on the consolidated financial statements of IRT for the fiscal years
ended December&nbsp;31, 2013 and 2012 did not contain an adverse opinion or a disclaimer of opinion, and
were not qualified or modified as to uncertainty, audit scope or accounting principles. The audit
reports of Grant Thornton on the effectiveness of internal control over financial reporting of IRT
as of December&nbsp;31, 2013 and 2012 did not contain any adverse opinion, nor were they qualified or
modified as to uncertainty, audit scope or accounting principles.


<P align="left" style="font-size: 10pt; text-indent: 2%">During the fiscal years ended December&nbsp;31, 2013 and 2012 and the subsequent interim period
through March&nbsp;19, 2014, there were: (1)&nbsp;no &#147;disagreements&#148; (as that term is defined in Item
304(a)(1)(iv) and related instructions of Regulation&nbsp;S-K) between IRT and Grant Thornton on any
matter of accounting principles or practices, financial statement disclosure, or auditing scope or
procedures, which disagreements, if not resolved to the satisfaction of Grant Thornton, would have
caused Grant Thornton to make reference thereto in their reports on IRT&#146;s financial statements for
such years, and (2)&nbsp;no &#147;reportable events&#148; (as that term is defined in Item&nbsp;304(a)(1)(v) of
Regulation&nbsp;S-K).


<P align="left" style="font-size: 10pt; text-indent: 2%">IRT provided Grant Thornton with a copy of the disclosures in this Current Report on Form 8-K
and requested that Grant Thornton provide it with a letter addressed to the Securities and Exchange
Commission stating whether or not it agrees with IRT&#146;s statements in this Item&nbsp;4.01. Grant Thornton
provided IRT with such letter, a copy of which is filed as Exhibit&nbsp;16.1 to this Current Report on
Form 8-K.


<P align="center" style="font-size: 10pt; display: none; text-indent: 2%">1
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<P align="left" style="font-size: 10pt"><B>ITEM 9.01.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Financial Statements and Exhibits.</B>


<P align="left" style="font-size: 10pt">(d)&nbsp;Exhibits

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    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000"><B>Exhibit No.</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left" style="border-bottom: 1px solid #000000"><B>Description</B></TD>
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    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">16.1</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Letter from Grant Thornton LLP to the Securities and Exchange<BR>
Commission dated March&nbsp;25, 2014, regarding change in independent<BR>
registered public accounting firm.</DIV></TD>
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<P align="center" style="font-size: 10pt; display: none">2




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	SIGNATURES
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	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.
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	Independence Realty Trust, Inc.
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	&nbsp;&nbsp;
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<I>
	March 25, 2014
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	&nbsp;
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<I>
	By:
</I>
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	&nbsp;
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<I>
	/s/ James J. Sebra
</I>
<BR>
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	&nbsp;
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	&nbsp;
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	&nbsp;
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	&nbsp;
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	&nbsp;
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<I>
	Name: James J. Sebra
</I>
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	&nbsp;
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	&nbsp;
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<I>
	Title: Chief Financial Officer and Treasurer
</I>
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	Exhibit&nbsp;Index
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	Exhibit No.
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	&nbsp;
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	Description
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	16.1
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	&nbsp;
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Letter from Grant Thornton LLP to the Securities and Exchange Commission dated March 25, 2014, regarding change in independent registered public accounting firm.
</FONT>
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<TYPE>EX-16.1
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<P align="right" style="font-size: 10pt"><FONT style="font-size: 11pt">Exhibit&nbsp;16.1</FONT>



<P align="center" style="font-size: 11pt">&#091;GRANT THORNTON LLP LETTERHEAD&#093;


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    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">March&nbsp;25, 2014<BR>
U.S. Securities and Exchange Commission<BR>
Office of the Chief Accountant<BR>
100 F Street, NE<BR>
Washington, DC 20549</DIV></TD>
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<P align="left" style="font-size: 11pt">Re: Independence Realty Trust, Inc.
<BR>
File No.&nbsp;001-36041


<P align="left" style="font-size: 11pt">Dear Sir or Madam:


<P align="left" style="font-size: 11pt">We have read Item&nbsp;4.01 of Form 8-K of Independence Realty Trust, Inc. dated March&nbsp;25, 2014, and
agree with the statements concerning our Firm contained therein.


<P align="left" style="font-size: 11pt">Very truly yours,


<P align="left" style="font-size: 11pt">/s/ GRANT THORNTON LLP


<P align="left" style="font-size: 11pt">GRANT THORNTON LLP



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