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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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<SEC-DOCUMENT>0000930413-09-001911.txt : 20090526
<SEC-HEADER>0000930413-09-001911.hdr.sgml : 20090525
<ACCEPTANCE-DATETIME>20090407160323
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000930413-09-001911
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20090407

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ACADIA REALTY TRUST
		CENTRAL INDEX KEY:			0000899629
		STANDARD INDUSTRIAL CLASSIFICATION:	REAL ESTATE INVESTMENT TRUSTS [6798]
		IRS NUMBER:				232715194
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1311 MAMARONECK AVENUE
		STREET 2:		SUITE 260
		CITY:			WHITE PLAINS
		STATE:			NY
		ZIP:			10605
		BUSINESS PHONE:		914-288-8100

	MAIL ADDRESS:	
		STREET 1:		1311 MAMARONECK AVENUE
		STREET 2:		SUITE 260
		CITY:			WHITE PLAINS
		STATE:			NY
		ZIP:			10605

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MARK CENTERS TRUST
		DATE OF NAME CHANGE:	19930329
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<P align="center">
<B><FONT size=2 face="serif">Acadia Realty Trust </FONT></B><BR>
<FONT size=2 face="serif">1311 Mamaroneck Avenue</FONT><BR>
<FONT size=2 face="serif">Suite 260 </FONT><BR>
<FONT size=2 face="serif">White Plains, NY 10605 </FONT></P>
<P align="left">
<FONT size=2 face="serif">April 7, 2009</FONT></P>
<P align="left">
<B><FONT size=2 face="serif">VIA EDGAR AND FACSIMILE</FONT></B><B><FONT size=2 face="serif"> </FONT></B><BR>
<FONT size=2 face="serif">U.S. Securities and Exchange Commission</FONT><BR>
<FONT size=2 face="serif">100 F Street, NE </FONT><BR>
<FONT size=2 face="serif">Washington, D.C. 20549 </FONT></P>

<table width="100%" border="0" cellspacing="0" cellpadding="0">
  <tr>
    <td width="2%" nowrap>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</td>
    <td width="2%" valign="top" nowrap><font size=2 face="serif">Re:&nbsp;&nbsp;&nbsp;&nbsp;</font></td>
    <td width="96%" valign="top" nowrap><font size=2 face="serif">Acadia Realty Trust </font><br>
      <font size=2 face="serif">Registration Statement on Form S-3 </font><br>
      <font size=2 face="serif">Filed on March 12, 2009 and Amended April 7,
      2009 </font><br>
      <u><font size=2 face="serif">File No. 333-157886 (the &#147;Registration
    Statement&#148;)</font></u><font size=2 face="serif">&nbsp; </font></td>
  </tr>
</table>

<P align="left">
<FONT size=2 face="serif">Ladies and Gentlemen:</FONT></P>
<P align="left">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif"> In accordance with Rule 461 promulgated under the Securities Act of 1933, as amended (the &#147;Securities Act&#148;), Acadia Realty Trust (the &#147;Company&#148;) hereby requests acceleration of effectiveness of the
Registration Statement to be concurrent with the Company&#146;s filing of its definitive proxy statement on Schedule 14A or as soon thereafter as practicable. We anticipate the definitive proxy statement will be filed on April 9, 2009. </FONT></P>
<P align="left">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">In connection with this request for acceleration, the Company hereby acknowledges that:</FONT></P>
<UL>
<LI>
<P align="left"><FONT size=2 face="serif">should the U.S. Securities and Exchange Commission (the &#147;Commission&#148;) or the staff,</FONT> <FONT size=2 face="serif">acting pursuant to delegated authority, declare the Registration Statement
effective, it</FONT> <FONT size=2 face="serif">does not foreclose the Commission from taking any action with respect to the</FONT> <FONT size=2 face="serif">Registration Statement;</FONT></P></LI>
<LI>
<P align="left"><FONT size=2 face="serif">the action of the Commission or the staff, acting pursuant to delegated authority, in</FONT> <FONT size=2 face="serif">declaring the Registration Statement effective, does not relieve the Company from its
full</FONT> <FONT size=2 face="serif">responsibility for the adequacy and accuracy of the disclosure in the Registration</FONT> <FONT size=2 face="serif">Statement; and</FONT></P></LI>
<LI>
<P align="left"><FONT size=2 face="serif">the Company may not assert staff comments and the declaration of effectiveness as a</FONT> <FONT size=2 face="serif">defense in any proceeding initiated by the Commission or any person under the
federal</FONT> <FONT size=2 face="serif">securities laws of the United States.</FONT></P></LI>
</UL>
<P align="left">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif"> The Company hereby confirms that it is aware of its responsibilities under the Securities Act and the Securities Exchange Act of 1934, as amended, as they relate to the proposed public offerings of the securities covered
by the Registration Statement. </FONT></P>
<P align="left">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif"> It would be appreciated if, as soon as the Registration Statement has become effective, you would so inform Mark Schonberger by telephone at (212) 318-6859. </FONT></P>

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<br>


<br>

<TABLE width="90%" border=0 cellpadding=0 cellspacing=0>
<TR valign="bottom">
  <TD align=left nowrap>&nbsp;</TD>
  <TD colspan="3" align=left nowrap><font size=2 face="serif">Very truly yours,</font></TD>
</TR>
<TR valign="bottom">
  <TD align=left nowrap>&nbsp;</TD>
  <TD colspan="3" align=left nowrap>&nbsp;</TD>
</TR>
<TR valign="bottom">
  <TD align=left nowrap>&nbsp;</TD>
  <TD colspan="3" align=left nowrap><font size=2 face="serif">ACADIA REALTY TRUST </font></TD>
</TR>
<TR valign="bottom">
  <TD align=left nowrap>&nbsp;</TD>
  <TD colspan="3" align=left nowrap>&nbsp;</TD>
  </TR>
<TR valign="bottom">
  <TD align=left nowrap>&nbsp;</TD>
  <TD align=left nowrap>&nbsp;</TD>
  <TD colspan="2" align=left nowrap>&nbsp;</TD>
</TR>
<TR valign="bottom">
  <TD width=55% align=left nowrap>&nbsp;</TD>
	<TD width=3% align=left nowrap>
<FONT size=2 face="serif">By:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT>	</TD>
	<TD colspan="2" align=left nowrap style="border-bottom:1px solid #000000;">
<FONT size=2 face="serif">/s/ Michael Nelsen</FONT>	</TD>
</TR>
<TR valign="bottom">
  <TD align=left nowrap>&nbsp;</TD>
	<TD align=left nowrap>&nbsp;	</TD>
	<TD width=4% align=left nowrap>
<FONT size=2 face="serif">Name:&nbsp;&nbsp;&nbsp; </FONT>	</TD>
    <TD width=38% align=left nowrap><font size=2 face="serif">Michael Nelsen</font></TD>
</TR>
<TR valign="bottom">
  <TD align=left nowrap>&nbsp;</TD>
	<TD align=left nowrap>&nbsp;	</TD>
	<TD align=left nowrap>
<FONT size=2 face="serif">Title: </FONT>	</TD>
    <TD align=left nowrap><font size=2 face="serif">Senior Vice President and
    Chief Financial</font></TD>
</TR>
<TR valign="bottom">
  <TD align=left nowrap>&nbsp;</TD>
	<TD align=left nowrap>&nbsp;	</TD>
	<TD align=center nowrap>
      <div align="left"></div></TD>
    <TD align=center nowrap><div align="left"><font size=2 face="serif">Officer</font></div></TD>
</TR>
</TABLE>
<p>&nbsp;</p>
<p align="center">&nbsp;</p>
<p align="center"><font size=2 face="serif">2</font></p>
<p><BR>
</p>
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