SEC Company Response from TEJON RANCH CO (TRC) (CIK 0000096869) (TRC) — Nov 18, 2015
TEJON RANCH CO (TRC) (CIK 0000096869)
Date: Nov. 18, 2015 · CIK: 0000096869 · Accession: 0001193125-15-380945
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File numbers found in text: 001-7183
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CORRESP 1 filename1.htm CORRESP VIA EDGAR November 18, 2015 United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Wilson K. Lee Senior Staff Accountant Re: Tejon Ranch Co. Form 10-K for Fiscal Year Ended December 31, 2014 Filed on March 16, 2015 File No. 001-7183 Dear Mr. Lee, This letter confirms that Tejon Ranch Co., or the Company, received the November 17, 2015 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, 2014 (filed March 16, 2015). 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 December 8, 2015. 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 Executive Vice President and Chief Financial Officer Tejon Ranch Co.