SEC Comment Letter for TEJON RANCH CO (TRC) (CIK 0000096869) (TRC) — May 6, 2019
TEJON RANCH CO (TRC) (CIK 0000096869)
Date: May 6, 2019 · CIK: 0000096869 · Accession: 0000000000-19-008060
AI Filing Summary & Sentiment
File numbers found in text: 333-231032
Letter
May 3, 2019 Gregory S. Bielli Chief Executive Officer and President Tejon Ranch Co. P.O. Box 1000 Lebec, California 93243 Re:Tejon Ranch Co. Registration Statement on Form S-3 Filed April 25, 2019 File No. 333-231032 Dear Mr. Bielli: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Sara von Althann at 202-551-3207 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate and Commodities
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May 3, 2019
Gregory S. Bielli
Chief Executive Officer and President
Tejon Ranch Co.
P.O. Box 1000
Lebec, California 93243
Re:Tejon Ranch Co.
Registration Statement on Form S-3
Filed April 25, 2019
File No. 333-231032
Dear Mr. Bielli:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Sara von Althann at 202-551-3207 with any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate and
Commodities