Re: | AMB Property Corporation File No. 001-13545 Form 10-K for the year ended December 31, 2008 |
| the Company is responsible for the adequacy and accuracy of the disclosure in the filings; | ||
| Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the filings; and | ||
| the Company may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Very truly yours, |
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AMB PROPERTY CORPORATION | ||||
/s/ Nina A. Tran | ||||
Nina A. Tran | ||||
Senior Vice President and Chief Accounting Officer |
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cc: | Laura L. Gabriel, Partner, Latham & Watkins LLP Wendy S. McCray, Partner, PricewaterhouseCoopers LLP |