August 1, 2024

Thomas W. Toomey
Chairman of the Board and Chief Executive Officer
UDR, Inc.
1745 Shea Center Drive, Suite 200
Highlands Ranch, CO 80129

       Re: UDR, Inc.
           Registration Statement on Form S-3
           Filed July 31, 2024
           File No. 333-281135
Dear Thomas W. Toomey:

       This is to advise you that we have not reviewed and will not review your 
registration
statement.

       Please refer to Rules 460 and 461 regarding requests for acceleration. 
We remind you that
the company and its management are responsible for the accuracy and adequacy of 
their
disclosures, notwithstanding any review, comments, action or absence of action 
by the staff.

       Please contact Benjamin Holt at 202-551-6614 with any questions.



                                                           Sincerely,

                                                           Division of 
Corporation Finance
                                                           Office of Real 
Estate & Construction
cc:   David H. Roberts