Filing Details

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 13G Under the Securities Exchange Act of 1934 (Amendment No. 1) Apartment Income REIT Corp. ------------------------------ (Name of Issuer) Common Stock ----------------- (Title of Class of Securities) 03750L109 --------- (CUSIP Number) Date of Event which Requires Filing of this Statement March 31, 2021 -------------------- Check the appropriate box to designate the rule pursuant to which the Schedule is filed: [x] Rule 13d-1(b) [ ] Rule 13d-1(c) [ ] Rule 13d-1(d) * The remainder of this cover page shall be filled out for a reporting person's initial filing on this form with respect to the subject class of securities, and for any subsequent amendment containing information which would alter the disclosures provided in prior coverage. The information required in the remainder of this cover page shall not be deemed to be "filed" for the purpose of the Securities Exchange Act of 1934 ("Act") or otherwise subject to the liabilities of that section of the Act but shall be subject to all other provisions of the Act (however, see the Notes). SEC 1745 (12-02)

Schedule 13G (continued) CUSIP No. 03750L109 ------------------------------------------------------------------------------- 1 NAME OF REPORTING PERSON S.S. OR I.R.S. IDENTIFICATION NO. OF ABOVE PERSON Cohen & Steers, Inc. 14-1904657 ------------------------------------------------------------------------------- 2 CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP* (a) [ ] (b) [x] ------------------------------------------------------------------------------- 3 SEC USE ONLY ------------------------------------------------------------------------------- 4 CITIZENSHIP OR PLACE OF ORGANIZATION Delaware ------------------------------------------------------------------------------- NUMBER OF 5 SOLE VOTING POWER SHARES 14,842,285 BENEFICIALLY ------------------------------------------------------------- OWNED BY 6 SHARED VOTING POWER EACH 0 REPORTING ------------------------------------------------------------- PERSON 7 SOLE DISPOSITIVE POWER WITH 19,592,271 ------------------------------------------------------------- 8 SHARED DISPOSITIVE POWER 0 ------------------------------------------------------------------------------- 9 AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON 19,592,271 ------------------------------------------------------------------------------- 10 CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN SHARES* [ ] ------------------------------------------------------------------------------- 11 PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9) 13.19% ------------------------------------------------------------------------------- 12 TYPE OF REPORTING PERSON* HC, CO ------------------------------------------------------------------------------- *SEE INSTRUCTIONS BEFORE FILLING OUT Schedule 13G (continued) CUSIP No. 03750L109 ------------------------------------------------------------------------------- 1 NAME OF REPORTING PERSON S.S. OR I.R.S. IDENTIFICATION NO. OF ABOVE PERSON Cohen & Steers Capital Management, Inc. 13-3353336 ------------------------------------------------------------------------------- 2 CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP* (a) [ ] (b) [x] ------------------------------------------------------------------------------- 3 SEC USE ONLY ------------------------------------------------------------------------------- 4 CITIZENSHIP OR PLACE OF ORGANIZATION New York ------------------------------------------------------------------------------- NUMBER OF 5 SOLE VOTING POWER SHARES 14,792,409 BENEFICIALLY ------------------------------------------------------------- OWNED BY 6 SHARED VOTING POWER EACH 0 REPORTING ------------------------------------------------------------- PERSON 7 SOLE DISPOSITIVE POWER WITH 19,152,845 ------------------------------------------------------------- 8 SHARED DISPOSITIVE POWER 0 ------------------------------------------------------------------------------- 9 AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON 19,152,845 ------------------------------------------------------------------------------ 10 CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN SHARES* [ ] ------------------------------------------------------------------------------- 11 PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9) 12.89% ------------------------------------------------------------------------------- 12 TYPE OF REPORTING PERSON* IA, CO ------------------------------------------------------------------------------- *SEE INSTRUCTIONS BEFORE FILLING OUT Schedule 13G (continued) CUSIP No. 03750L109 ------------------------------------------------------------------------------- 1) NAME OF REPORTING PERSON S.S. OR I.R.S. IDENTIFICATION NO. OF ABOVE PERSON (entities only) Cohen & Steers UK Limited ------------------------------------------------------------------------------- 2) CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP (a) [ ] (b) [x] ------------------------------------------------------------------------------- 3) SEC USE ONLY ------------------------------------------------------------------------------- 4) CITIZENSHIP OR PLACE OF ORGANIZATION United Kingdom ------------------------------------------------------------------------------- NUMBER 5) SOLE VOTING POWER OF 49,876 SHARES ------------------------------------------------------------- BENEFICIALLY 6) SHARED VOTING POWER OWNED BY 0 EACH ------------------------------------------------------------- REPORTING 7) SOLE DISPOSITIVE POWER PERSON 439,426 WITH ------------------------------------------------------------- 8) SHARED DISPOSITIVE POWER 0 ------------------------------------------------------------------------------- 9) AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON 439,426 ------------------------------------------------------------------------------- 10) CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN SHARES [ ] ------------------------------------------------------------------------------- 11) PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9) 0.30% ------------------------------------------------------------------------------- 12) TYPE OF REPORTING PERSON IA, CO ------------------------------------------------------------------------------- *SEE INSTRUCTIONS BEFORE FILLING OUT! Schedule 13G (continued) Item 1. (a) Name of Issuer: Apartment Income REIT Corp. (b) Address of Issuer's Principal Executive Offices: 4582 S. Ulster Street Suite 1700 Denver, Colorado 80237 Item 2. (a) Name of Persons Filing: Cohen & Steers, Inc. Cohen & Steers Capital Management, Inc. Cohen & Steers UK Ltd (b) Address of Principal Business Office for Cohen & Steers, Inc. and Cohen & Steers Capital Management, Inc. is: 280 Park Avenue 10th Floor New York, NY 10017 The principal address for Cohen & Steers UK Ltd. is: 50 Pall Mall 7th Floor London, United Kingdom SW1Y 5JH (c) Citizenship: Cohen & Steers, Inc: Delaware corporation Cohen & Steers Capital Management, Inc: New York corporation Cohen & Steers UK Ltd: United Kingdom Private Limited Company (d) Title of Class Securities: Commmon (e) CUSIP Number: 03750L109 Item 3. If this statement is filed pursuant to Rule 13d-l(b), or 13d-2(b), check whether the person filing is a (a) [ ] Broker or Dealer registered under Section 15 of the Act (b) [ ] Bank as defined in Section 3(a)(6) of the Act (c) [ ] Insurance Company as defined in section 3(a)(19) of the Act (d) [ ] Investment Company registered under Section 8 of the Investment Company Act (e) [x] An investment advisor in accordance with Section 240.13d-1(b)(1)(ii)(E) (f) [ ] An employee benefit plan or endowment fund in accordance with 240.13d-1(b)(1)(ii)(F) (g) [x] A parent holding company or control person in accordance with Section 240.13d-l(b)(1)(ii)(G) (h) [ ] A savings association as defined in Section 3(b) of the Federal Deposit Insurance Act (12 U.S.C. 1813) (i) [ ] A church plan that is excluded from the definition of an investment company under section 3(c)(14) of the Investment Company Act of 1940 (15U.S.C. 80a-3) (j) [ ] Group, in accordance with Section 240.13d-1(b)(l)(ii)(J) Item 4. OWNERSHIP: (a) Amount Beneficially Owned as of March 31, 2021: See row 9 on cover sheet (b) Percent of Class: See row 11 on cover sheet (c) Number of shares as to which such person has: (i) sole power to vote or direct the vote: See row 5 on cover sheet (ii) shared power to vote or direct the vote: See row 6 on cover sheet (iii) sole power to dispose or to direct the disposition of: See row 7 on cover sheet (iv) shared power to dispose or direct the disposition of: See row 8 on cover sheet Item 5. OWNERSHIP OF 5% OR LESS OF A CLASS NO Item 6. OWNERSHIP OF MORE THAN 5% ON BEHALF OF ANOTHER PERSON N/A Item 7. IDENTIFICATION AND CLASSIFICATION OF THE SUBSIDIARY WHICH ACQUIRED THE SECURITY BEING REPORTED ON BY THE PARENT HOLDING COMPANY Cohen & Steers, Inc. holds a 100% interest in Cohen & Steers Capital Management, Inc., an investment advisor registered under Section 203 of the Investment Advisers Act. Item 8. IDENTIFICATION AND CLASSIFICATION OF MEMBERS OF THE GROUP Cohen & Steers, Inc holds a 100% interest in Cohen & Steers Capital Management, Inc., an investment advisor registered under Section 203 of the Investment Advisers Act. Item 9 NOTICE OF DISSOLUTION OF GROUP: Not Applicable Item 10. Certification By signing below I certify that, to the best of my knowledge and belief, the securities referred to above were acquired and are held in the ordinary course of business and were not acquired and are not held for the purpose of or with the effect of changing or influencing the control of the issuer of such securities and were not acquired and are not held in connection with or as a participant in any transaction having that purposes or effect. Signature After reasonable inquiry and to the best of my knowledge and belief, I certify that the information set forth in this statement is true, complete and correct. Date: April 12, 2021 Cohen & Steers, Inc. Cohen & Steers Capital Management, Inc. By: /s/ Francis Poli ____________________________________________ Signature Francis Poli, Executive Vice President, General Counsel ____________________________________________ Name and Title Cohen & Steers UK Limited By: /s/ Natalie Okorie ____________________________________________ Signature Natalie Okorie Compliance Officer ____________________________________________ Name and Title JOINT FILING AGREEMENT In accordance with Rule 13d-1(k) promulgated under the Securities Exchange Act of 1934, as amended, the undersigned hereby agree to the joint filing with all other Reporting Persons (as such term is defined in the Schedule 13G referred to below) on behalf of each of them of a Statement on Schedule 13G including amendments thereto with respect to the Common Shares of Apartment Income REIT Corp. and that this Agreement may be included as an Exhibit to such joint filing. This Agreement may be executed in any number of counterparts,all of which together shall constitute one and the same instrument. IN WITNESS WHEREOF, the undersigned hereby execute this Agreement as of April 12, 2021. Cohen & Steers, Inc. Cohen & Steers Capital Management, Inc. By: /s/ Francis Poli ____________________________________________ Signature Francis Poli, Executive Vice President, General Counsel ____________________________________________ Name and Title