SEC Company Response from PENNSYLVANIA REAL ESTATE INVESTMENT TRUST (CIK 0000077281) — Jan 7, 2020
PENNSYLVANIA REAL ESTATE INVESTMENT TRUST (CIK 0000077281)
Date: Jan. 7, 2020 · CIK: 0000077281 · Accession: 0001193125-20-002992
AI Filing Summary & Sentiment
File numbers found in text: 333-235646
Letter
VIA EDGAR Division of Corporation Finance Washington, D.C. 20549 Re: Pennsylvania Real Estate Investment Trust Registration Statement on Form S-3 File No. 333-235646
Dear Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), Pennsylvania Real Estate Investment Trust (the “Company”) hereby requests acceleration of the effective date and time of the above-referenced registration statement (the “Registration Statement”) to January 9, 2020, at 4:00 p.m. Eastern Time or as soon thereafter as is practicable. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act.
Once the Registration Statement is effective, please inform our counsel, Drinker Biddle & Reath LLP, by calling Elizabeth A. Diffley at (215) 988-2607.
Sincerely,
PENNSYLVANIA REAL ESTATE INVESTMENT TRUST
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CORRESP 1 filename1.htm CORRESP PENNSYLVANIA REAL ESTATE INVESTMENT TRUST One Commerce Square 2005 Market Street, Suite 1000 Philadelphia, PA 19103 (215) 875-0700 VIA EDGAR January 7, 2020 U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Re: Pennsylvania Real Estate Investment Trust Registration Statement on Form S-3 File No. 333-235646 Dear Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), Pennsylvania Real Estate Investment Trust (the “Company”) hereby requests acceleration of the effective date and time of the above-referenced registration statement (the “Registration Statement”) to January 9, 2020, at 4:00 p.m. Eastern Time or as soon thereafter as is practicable. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act. Once the Registration Statement is effective, please inform our counsel, Drinker Biddle & Reath LLP, by calling Elizabeth A. Diffley at (215) 988-2607. Sincerely, PENNSYLVANIA REAL ESTATE INVESTMENT TRUST By: /s/ Lisa M. Most Lisa M. Most Senior Vice President, General Counsel and Secretary cc: Elizabeth A. Diffley Drinker Biddle & Reath LLP