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
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File numbers found in text: 333-231032
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CORRESP 1 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