SEC Comment Letter 0000000000-24-012161 to CTO Realty Growth, Inc. (CTO, CTO-PA) (CIK 0000023795) (CTO)
CTO Realty Growth, Inc. (CTO, CTO-PA) (CIK 0000023795)
Date: Oct. 31, 2024 · CIK: 0000023795 · Accession: 0000000000-24-012161
AI Filing Summary & Sentiment
File numbers found in text: 333-282678
Letter
October 31, 2024 John P. Albright Chief Executive Officer CTO Realty Growth, Inc. 369 N. New York Ave., Suite 201 Winter Park, FL 32789 Re:CTO Realty Growth, Inc. Registration Statement on Form S-3 Filed October 16, 2024 File No. 333-282678 Dear John P. Albright: We have conducted a limited review of your registration statement and have the following comment. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe this comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to this letter, we may have additional comments. Registration Statement on Form S-3 General 1.Please be advised that we will not be in a position to take action to accelerate the effectiveness of your registration statement until you clear outstanding staff comments on your Form 10-K for the fiscal year ending December 31, 2023. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement.
October 31, 2024 Page 2 Please contact Catherine De Lorenzo at 202-551-3772 or David Link at 202-551-3356 with any other questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc:Zach Swartz, Esq.
Show Raw Text
October 31, 2024
John P. Albright
Chief Executive Officer
CTO Realty Growth, Inc.
369 N. New York Ave., Suite 201
Winter Park, FL 32789
Re:CTO Realty Growth, Inc.
Registration Statement on Form S-3
Filed October 16, 2024
File No. 333-282678
Dear John P. Albright:
We have conducted a limited review of your registration statement and have the
following comment.
Please respond to this letter by amending your registration statement and providing
the requested information. If you do not believe this comment applies to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.
After reviewing any amendment to your registration statement and the information
you provide in response to this letter, we may have additional comments.
Registration Statement on Form S-3
General
1.Please be advised that we will not be in a position to take action to accelerate the
effectiveness of your registration statement until you clear outstanding staff comments
on your Form 10-K for the fiscal year ending December 31, 2023.
We remind you that the company and its management are responsible for the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action or absence
of action by the staff.
Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate
time for us to review any amendment prior to the requested effective date of the registration
statement.
October 31, 2024
Page 2
Please contact Catherine De Lorenzo at 202-551-3772 or David Link at 202-551-3356
with any other questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc:Zach Swartz, Esq.