SEC Comment Letter for TEJON RANCH CO (TRC) (CIK 0000096869) (TRC) — Dec 5, 2008
TEJON RANCH CO (TRC) (CIK 0000096869)
Date: Dec. 5, 2008 · CIK: 0000096869 · Accession: 0000000000-08-060017
AI Filing Summary & Sentiment
File numbers found in text: 001-07183
Letter
Mail Stop 4561 December 5, 2008 VIA USMAIL and FAX (661) 248-3100 Mr. Allen Lyda Vice President and Chief Financial Officer Tejon Ranch Co. P.O. Box 1000 Lebec, California 93243
Re: Tejon Ranch Co. File No. 001-07183 Form 10-K for the year ended December 31, 2007 Forms 10-Q for the quarters ended March 31, 2008, June 30, 2008 and September 30, 2008 Proxy Statement filed March 31, 2008
Dear Mr. Allen Lyda: We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments.
S i n c e r e l y ,
Jorge Bonilla Senior Staff Accountant
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Mail Stop 4561
December 5, 2008 VIA USMAIL and FAX (661) 248-3100 Mr. Allen Lyda Vice President and Chief Financial Officer Tejon Ranch Co. P.O. Box 1000 Lebec, California 93243
Re: Tejon Ranch Co.
File No. 001-07183
Form 10-K for the year ended December 31, 2007 Forms 10-Q for the quarters ended March 31, 2008, June 30, 2008 and September 30, 2008
Proxy Statement filed March 31, 2008
Dear Mr. Allen Lyda:
We have completed our review of your Form 10-K and related filings and do not, at this
time, have any further comments.
S i n c e r e l y ,
Jorge Bonilla Senior Staff Accountant