NAREIT Comment letter sent to IASB re Disc Ops ED 012109 part 2

OFFICERS Chair Constance B. Moore BRE Properties, Inc. President and CEO Steven A. Wechsler First Vice Chair Debra A. Cafaro Ventas, Inc. Second Vice Chair Bryce Blair AvalonBay Communities, Inc. Treasurer Donald C. Wood Federal Realty Investment Trust January 23, 2009 2009 NAREIT Board of Governors Andrew M. Alexander Weingarten Realty Investors International Accounting Standards Board Thomas D. Bell, Jr. Cousins Properties Incorporated 30 Cannon Street Kenneth Bernstein Acadia Realty Trust Jon E. Bortz London, EC4M 6XH LaSalle Hotel Properties United Kingdom David M. Brain Entertainment Properties Trust John Bucksbaum General Growth Properties, Inc. Richard J. Campo Re: Exposure Draft of Proposed Amendments to International Financial Reporting Camden Property Trust Richard B. Clark Standards No. 5 (IFRS 5) Non-Current Assets Held for Sale and Discontinued Brookfield Properties Corporation Christopher H. Cole Operations Cole Real Estate Investments Arthur M. Coppola Macerich Michael A. J. Farrell Dear Sir/Madam: Annaly Capital Management, Inc. James F. Flaherty, III HCP, Inc. Edward J. Fritsch We are pleased to submit this comment letter on the International Accounting Highwoods Properties, Inc. Laurence S. Geller Standards Board’s (the Board) exposure draft of Proposed Amendments to Strategic Hotels & Resorts, Inc. Jonathan D. Gray International Financial Reporting Standards (IFRS) 5 Non-Current ...