Item 8.01. Other Events.

The Company is filing as Exhibit 99.1 (which is incorporated by reference herein) a description of the material U.S. federal income tax considerations relating to the Company's qualification and taxation as a real estate investment trust, or REIT, and the ownership and disposition of the Company's common shares. The description contained in Exhibit 99.1 to this Form 8-K replaces and supersedes prior descriptions of the U.S. federal income tax treatment of the Company and its securityholders to the extent that they are inconsistent with the description contained in this Form 8-K.

Item 9.01. Financial Statements and Exhibits.

(d) Exhibits

99.1 Material U.S. Federal Income Tax Considerations 104 Cover Page Interactive Data File (formatted as Inline XBRL).

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