SEC Company Response from TEJON RANCH CO (TRC) (CIK 0000096869) (TRC) — Jan 31, 2013
TEJON RANCH CO (TRC) (CIK 0000096869)
Date: Jan. 31, 2013 · CIK: 0000096869 · Accession: 0001193125-13-031988
AI Filing Summary & Sentiment
Letter
VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Attention: Mark Rakip Re: Tejon Ranch Co. Form 10-K for fiscal year ended December 31, 2011 Filed March 12, 2012 File No. 1-7183
Dear Mr. Rakip,
This letter confirms that Tejon Ranch Co., or the Company, received the January 18, 2013 comment letter of the Staff of the Securities and Exchange Commission regarding the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2011 (filed March 12, 2012).
The Company requires additional time to respond to the comment letter. Accordingly, we advise the Staff that the Company will provide its response to these comments on or prior to February 12, 2013.
We appreciate the Staff’s responsiveness with respect to the Company’s filing and look forward to resolving any concerns the Staff may have. If you have any questions, please contact me at (661) 663-4222.
Best regards,
/s/ Allen E. Lyda
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CORRESP 1 filename1.htm Correspondence VIA EDGAR January 31, 2013 United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Mark Rakip Staff Accountant Re: Tejon Ranch Co. Form 10-K for fiscal year ended December 31, 2011 Filed March 12, 2012 File No. 1-7183 Dear Mr. Rakip, This letter confirms that Tejon Ranch Co., or the Company, received the January 18, 2013 comment letter of the Staff of the Securities and Exchange Commission regarding the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2011 (filed March 12, 2012). The Company requires additional time to respond to the comment letter. Accordingly, we advise the Staff that the Company will provide its response to these comments on or prior to February 12, 2013. We appreciate the Staff’s responsiveness with respect to the Company’s filing and look forward to resolving any concerns the Staff may have. If you have any questions, please contact me at (661) 663-4222. Best regards, /s/ Allen E. Lyda Allen E. Lyda Senior Vice President and Chief Financial Officer Tejon Ranch Co.