<SEC-DOCUMENT>0001144204-15-040445.txt : 20150731
<SEC-HEADER>0001144204-15-040445.hdr.sgml : 20150731
<ACCEPTANCE-DATETIME>20150701170947
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ACCESSION NUMBER:		0001144204-15-040445
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20150701

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
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<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<P STYLE="margin-top: 0; text-align: center; margin-bottom: 0"><FONT STYLE="font-size: 10pt"><B>Acadia Realty Trust&nbsp;</B></FONT><BR>
<FONT STYLE="font-size: 10pt">1311 Mamaroneck Avenue</FONT><BR>
<FONT STYLE="font-size: 10pt">Suite 260&nbsp;</FONT><BR>
<FONT STYLE="font-size: 10pt">White Plains, NY 10605</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">July 1, 2015</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><FONT STYLE="font-size: 10pt"><B>VIA
EDGAR AND FACSIMILE&nbsp;</B></FONT><BR>
<FONT STYLE="font-size: 10pt">U.S. Securities and Exchange Commission</FONT><BR>
<FONT STYLE="font-size: 10pt">100 F Street, NE&nbsp;</FONT><BR>
<FONT STYLE="font-size: 10pt">Washington, D.C. 20549</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white">
<tr>
    <TD NOWRAP STYLE="width: 5%; font-size: 10pt">&nbsp;</td>
    <TD NOWRAP STYLE="vertical-align: top; width: 6%; font-size: 10pt"><font style="font-size: 10pt">Re:&nbsp;&nbsp;&nbsp;&nbsp;</font></td>
    <TD NOWRAP STYLE="vertical-align: top; width: 89%; font-size: 10pt"><font style="font-size: 10pt">Acadia Realty Trust&nbsp;</font><br>
<font style="font-size: 10pt">Registration Statement on Form S-3&nbsp;</font><br>
<font style="font-size: 10pt">Filed on April 3, 2015 and Amended June 18, 2015&nbsp;</font><br>
<font style="font-size: 10pt"><u>File No. 333-203236 (the &ldquo;Registration Statement&rdquo;)</u>&nbsp;</font></td></tr>
</table>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">Ladies and Gentlemen:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white; text-indent: 0.5in">In accordance
with Rule 461 promulgated under the Securities Act of 1933, as amended (the &ldquo;Securities Act&rdquo;), Acadia Realty Trust
(the &ldquo;Company&rdquo;) hereby requests that the U.S. Securities and Exchange Commission (the &ldquo;Commission&rdquo;) take
appropriate action to declare the Registration Statement effective as of Thursday, July 2, 2015 at 1:00 pm Eastern Time, or as
soon thereafter as practicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white; text-indent: 0.5in"><FONT STYLE="font-size: 10pt">In
connection with this request for acceleration, the Company hereby acknowledges that:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white; text-indent: 0.5in"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white; text-indent: 0.5in"><FONT STYLE="font-size: 10pt"></FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; background-color: white"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font: 10pt Symbol">&middot;</FONT></TD><TD><FONT STYLE="font-size: 10pt">should the Commission or the staff,</FONT><FONT STYLE="font-size: 12pt">&nbsp;</FONT><FONT STYLE="font-size: 10pt">acting
pursuant to delegated authority, declare the Registration Statement effective, it</FONT><FONT STYLE="font-size: 12pt">&nbsp;</FONT><FONT STYLE="font-size: 10pt">does
not foreclose the Commission from taking any action with respect to the</FONT><FONT STYLE="font-size: 12pt">&nbsp;</FONT><FONT STYLE="font-size: 10pt">Registration
Statement;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; background-color: white"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font: 10pt Symbol">&middot;</FONT></TD><TD><FONT STYLE="font-size: 10pt">the action of the Commission or the staff, acting pursuant to delegated authority, in</FONT><FONT STYLE="font-size: 12pt">&nbsp;</FONT><FONT STYLE="font-size: 10pt">declaring
the Registration Statement effective, does not relieve the Company from its full</FONT><FONT STYLE="font-size: 12pt">&nbsp;</FONT><FONT STYLE="font-size: 10pt">responsibility
for the adequacy and accuracy of the disclosure in the Registration</FONT><FONT STYLE="font-size: 12pt">&nbsp;</FONT><FONT STYLE="font-size: 10pt">Statement;
and</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; background-color: white"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font: 10pt Symbol">&middot;</FONT></TD><TD><FONT STYLE="font-size: 10pt">the Company may not assert staff comments and the declaration of effectiveness as a</FONT><FONT STYLE="font-size: 12pt">&nbsp;</FONT><FONT STYLE="font-size: 10pt">defense
in any proceeding initiated by the Commission or any person under the federal</FONT><FONT STYLE="font-size: 12pt">&nbsp;</FONT><FONT STYLE="font-size: 10pt">securities
laws of the United States.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white; text-indent: 0.5in"><FONT STYLE="font-size: 10pt">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 resale of the securities covered by the Registration Statement.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white; text-indent: 0.5in">It would be appreciated
if, as soon as the Registration Statement has become effective, you would so inform Mark Schonberger by telephone at (212) 813-8842.</P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
<tr style="vertical-align: bottom">
    <td nowrap>&nbsp;</td>
    <td nowrap colspan="3"><font style="font-size: 10pt">Very truly yours,</font></td></tr>
<tr style="vertical-align: bottom">
    <td nowrap>&nbsp;</td>
    <td nowrap colspan="3">&nbsp;</td></tr>
<tr style="vertical-align: bottom">
    <td nowrap>&nbsp;</td>
    <td nowrap colspan="3"><font style="font-size: 10pt">ACADIA REALTY TRUST</font></td></tr>
<tr style="vertical-align: bottom">
    <td nowrap>&nbsp;</td>
    <td nowrap colspan="3">&nbsp;</td></tr>
<tr style="vertical-align: bottom">
    <td nowrap>&nbsp;</td>
    <td nowrap>&nbsp;</td>
    <td nowrap colspan="2">&nbsp;</td></tr>
<tr style="vertical-align: bottom">
    <td nowrap>&nbsp;</td>
    <td nowrap><font style="font-size: 10pt">By:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></td>
    <td nowrap colspan="2" style="border-bottom: black 1pt solid"><font style="font-size: 10pt">/s/ Jonathan W. Grisham</font></td></tr>
<tr style="vertical-align: bottom">
    <td nowrap style="width: 57%">&nbsp;</td>
    <td nowrap style="width: 2%">&nbsp;</td>
    <td nowrap style="width: 3%"><font style="font-size: 10pt">Name:&nbsp;&nbsp;&nbsp;</font></td>
    <td nowrap style="width: 38%"><font style="font-size: 10pt">Jonathan W. Grisham</font></td></tr>
<tr style="vertical-align: bottom">
    <td nowrap>&nbsp;</td>
    <td nowrap>&nbsp;</td>
    <td nowrap><font style="font-size: 10pt">Title:</font></td>
    <td nowrap><font style="font-size: 10pt">Senior Vice President and Chief Financial</font></td></tr>
<tr style="vertical-align: bottom">
    <td nowrap>&nbsp;</td>
    <td nowrap>&nbsp;</td>
    <td nowrap>&nbsp;</td>
    <td nowrap><font style="font-size: 10pt">Officer</font></td></tr>
</table>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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