SEC LETTER

Published on March 26, 2002

Exhibit 99.1






AVALONBAY COMMUNITIES, INC.
2900 Eisenhower Avenue, Suite 300
Alexandria, VA 22314




March 22, 2002



Securities and Exchange Commission
450 Fifth Street, N.W.
Judiciary Plaza
Washington, DC 20549

Re: Confirmation of Arthur Andersen Representations Pursuant to
Temporary Note 3T

Ladies and Gentlemen:

Pursuant to Temporary Note 3T to Article 3 of Regulation S-X, this
letter confirms that AvalonBay Communities, Inc. has received from Arthur
Andersen LLP, the independent public accountant engaged by the company to
examine the company's financial statements that are included in the Form 10-K
to which this letter is filed as an exhibit, a representation letter dated
March 21, 2002 addressed to the company in which Arthur Andersen LLP stated in
full as follows:

"We represent that this audit was subject to our quality control
system for U.S. accounting and auditing practice to provide reasonable
assurance that the engagement was conducted in compliance with
professional standards, that there was appropriate continuity of
Arthur Andersen personnel working on the audit, availability of
national office consultation, and availability of personnel at foreign
affiliates of Arthur Andersen to conduct the relevant portions of the
audit."

Very truly yours,

AVALONBAY COMMUNITIES, INC.


By: /s/ Edward M. Schulman
-----------------------
Name: Edward M. Schulman
Title: Vice President - General Counsel