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UPLOAD Filing

TEJON RANCH CO
Date: May 22, 2025 · CIK: 0000096869 · Accession: 0000000000-25-005466

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File numbers found in text: 333-287361

Date
May 22, 2025
Author
Division of
Form
UPLOAD
Company
TEJON RANCH CO

Letter

Re: Tejon Ranch Co. Registration Statement on Form S-3 Filed May 16, 2025 File No. 333-287361 Dear Matthew Walker:

May 22, 2025

Matthew Walker Chief Executive Officer Tejon Ranch Co. P.O Box 1000 Lebec, California 93243

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 Ruairi Regan at 202-551-3269 with any questions.

Sincerely,
Division of
Corporation Finance
Office of Real
Estate & Construction
cc: Ari Lanin, Esq.

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 May 22, 2025

Matthew Walker
Chief Executive Officer
Tejon Ranch Co.
P.O Box 1000
Lebec, California 93243

 Re: Tejon Ranch Co.
 Registration Statement on Form S-3
 Filed May 16, 2025
 File No. 333-287361
Dear Matthew Walker:

 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 Ruairi Regan at 202-551-3269 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Real
Estate & Construction
cc: Ari Lanin, Esq.
</TEXT>
</DOCUMENT>