Item 8.01. Other Events.
UDR, Inc. (the "Company"), is re-issuing, in an updated format, its historical financial statements for the fiscal years ended December 31, 2008, 2007 and 2006, to reflect our adoption of FASB Staff Position APB 14-1, "Accounting for Convertible Debt Instruments That May be Settled in Cash Upon Conversion" ("APB 14-1"), Statement of Financial Accounting Standards No. 160, "Noncontrolling Interests in Consolidated Financial Statements, an amendment to ARB 51" ("SFAS 160"), and the application of EITF Topic D-98, "Classification and Measurement of Redeemable Securities" ("EITF D-98"), as further described in Note 1 to the Condensed Notes to Consolidated Financial Statements included in our Quarterly Report on Form 10-Q for the quarter ended March 31, 2009, filed with the Securities and Exchange Commission (the "SEC") on May 11, 2009 (Commission File No. 1-10524) (the "Quarterly Report"). The Quarterly Report reflects our adoption of APB 14-1 and SFAS 160, and the application of EITF D-98, and includes reclassifications of prior period amounts to conform to the 2009 presentation.
The Company is filing this Current Report on Form 8-K to update Item 1 in Part I, Items 6, 7, and 8 in Part II, and Item 15 (Exhibit 12) in Part IV, of the Company's Annual Report on Form 10-K for the year ended December 31, 2008, filed with the SEC on February 26, 2009 (the "Form 10-K"), to conform to the 2009 presentation included in the Company's Quarterly Report. The updated information is attached to this Current Report on Form 8-K as Exhibit 99.1. All other items of the Company's Form 10-K remain unchanged. No attempt has been made to update matters in the Form 10-K except to the extent expressly provided above.
Item 9.01. Financial Statements and Exhibits.

(d) Exhibits. Exhibit No. Description 23.1 Consent of Independent Registered Public Accounting Firm 99.1 Updated financial information for the years ended December 31, 2008, 2007 and 2006

Index to Exhibit 99.1 Page Number Business 1 Selected Financial Information 11 Management's Discussion and Analysis of Financial Condition and Results of Operations 13 Financial Statements and Supplementary Data 30 Financial Statement Schedule - Schedule III - Summary of Real Estate Owned 69 Computation of Ratio of Earnings to Combined Fixed Charges and Preferred Stock Dividends 74

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