UDR, INC.
1745 Shea Center Drive, Suite 200
Highlands Ranch, Colorado 80129
August 2, 2024
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Real Estate & Construction
100 F Street, N.E.
Washington, D.C. 20549
Attention: Benjamin Holt
Re:UDR, Inc.
Registration Statement on Form S-3
Filed July 31, 2024 (File No. 333-281135)
Dear Mr. Holt:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, UDR, Inc. (the “Registrant”) hereby requests acceleration of effectiveness of its registration statement on Form S-3 (File No. 333-281135), to 5:00 p.m., Eastern Time, on August 5, 2024, or as soon as practicable thereafter.
Please contact David H. Roberts of Goodwin Procter LLP, counsel to the Registrant, at (617) 570-1039 to provide notice of effectiveness, or if you have any questions or comments concerning this request.
Very truly yours,
UDR, Inc.
By: /s/ David G. Thatcher
Name: David G. Thatcher
Title: | Senior Vice President – General Counsel |