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SEC Company Response from TEJON RANCH CO (TRC) (CIK 0000096869) (TRC) — May 14, 2019

TEJON RANCH CO (TRC) (CIK 0000096869)
Date: May 14, 2019 · CIK: 0000096869 · Accession: 0001193125-19-146727

Offering / Registration Process

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File numbers found in text: 333-231032

Date
May 14, 2019
Author
TEJON RANCH CO.
Form
CORRESP
Company
TEJON RANCH CO (TRC) (CIK 0000096869)

Letter

Tejon Ranch Co.

P.O. Box 1000

Lebec, California

May 14, 2019

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

Attention: Sara von Althann

Re: Request for Acceleration of Effectiveness of Registration Statement on Form S-3 (File No. 333-231032)

Ladies and Gentlemen:

Tejon Ranch Co. (the “Company”) hereby respectfully requests that, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the effectiveness of its Registration Statement on Form S-3 (File No. 333-231032) be accelerated so that the referenced Registration Statement will become effective on Monday, May 20, 2019, at 9:00 a.m., Eastern time, or as soon as practicable thereafter.

Please direct any questions regarding this filing to me at (661) 663-4220.

Sincerely,
TEJON RANCH CO.

Show Raw Text
CORRESP
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filename1.htm

CORRESP

 Tejon Ranch Co.

P.O. Box 1000

 Lebec, California
93243

 May 14, 2019

 VIA EDGAR

United States Securities and Exchange Commission

 Division of
Corporation Finance

 100 F Street, N.E.

 Washington, DC 20549

 Attention: Sara von Althann

Re:
 Request for Acceleration of Effectiveness of Registration Statement on Form
S-3 (File No. 333-231032)

 Ladies and
Gentlemen:

 Tejon Ranch Co. (the “Company”) hereby respectfully requests that, pursuant to Rule 461 promulgated
under the Securities Act of 1933, as amended, the effectiveness of its Registration Statement on Form S-3 (File No. 333-231032) be accelerated
so that the referenced Registration Statement will become effective on Monday, May 20, 2019, at 9:00 a.m., Eastern time, or as soon as practicable thereafter.

Please direct any questions regarding this filing to me at (661) 663-4220.

 Sincerely,

 TEJON RANCH CO.

 By:

 /s/ Robert Velasquez

 Robert Velasquez

 Senior Vice President and Chief Financial Officer

cc:
 Peter Wardle, Gibson, Dunn & Crutcher LLP

 Ari Lanin, Gibson, Dunn & Crutcher LLP