SEC Comment Letter for TEJON RANCH CO (TRC) (CIK 0000096869) (TRC) — Mar 14, 2013
TEJON RANCH CO (TRC) (CIK 0000096869)
Date: March 14, 2013 · CIK: 0000096869 · Accession: 0000000000-13-013767
AI Filing Summary & Sentiment
Letter
March 14, 2013 Via E -mail Allen E. Lyda Senior Vice President and Chief Financial Officer Tejon Ranch Co. P.O. Box 1000 Lebec, California 93243
Re: Tejon Ranch Co. Form 10 -K for fiscal y ear ended December 31, 2011 Filed March 12, 2012 File No. 1-7183
Dear Mr. Lyda:
We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all pe rsons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Kevin Woody
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March 14, 2013 Via E -mail Allen E. Lyda Senior Vice President and Chief Financial Officer Tejon Ranch Co. P.O. Box 1000 Lebec, California 93243 Re: Tejon Ranch Co. Form 10 -K for fiscal y ear ended December 31, 2011 Filed March 12, 2012 File No. 1-7183 Dear Mr. Lyda: We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all pe rsons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Kevin Woody Kevin Woody Accounting Branch Chief