SEC Comment Letter for TEJON RANCH CO (TRC) (CIK 0000096869) (TRC) — Dec 15, 2015
TEJON RANCH CO (TRC) (CIK 0000096869)
Date: Dec. 15, 2015 · CIK: 0000096869 · Accession: 0000000000-15-057950
AI Filing Summary & Sentiment
File numbers found in text: 001-07183
Letter
Mailstop 3233 December 15, 2015 VIA E -MAIL Mr. Allen E. Lyda Chief Financial Officer Tejon Ranch Co. P.O. Box 1000 Lebec, California 93243
Re: Tejon Ranch Co. Form 10-K for Fiscal Year Ended December 31, 2014 Filed on March 16, 2015 File No. 001-07183
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 persons who are responsible for the accuracy a nd 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/ Wilson K. Lee
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Mailstop 3233 December 15, 2015 VIA E -MAIL Mr. Allen E. Lyda Chief Financial Officer Tejon Ranch Co. P.O. Box 1000 Lebec, California 93243 Re: Tejon Ranch Co. Form 10-K for Fiscal Year Ended December 31, 2014 Filed on March 16, 2015 File No. 001-07183 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 persons who are responsible for the accuracy a nd 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/ Wilson K. Lee Mr. Wilson K. Lee Senior Staff Accountant Office of Real Estate and Commoditi es