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CORRESP Filing

TEJON RANCH CO
Date: May 23, 2025 · CIK: 0000096869 · Accession: 0001193125-25-125772

Offering / Registration Process

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File numbers found in text: 333-287361

Date
May 23, 2025
Author
TEJON RANCH CO.
Form
CORRESP
Company
TEJON RANCH CO

Letter

Tejon Ranch Co. P.O. Box 1000 Lebec, California 93243 May 23, 2025 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, DC 20549 Attention: Ruairi Regan Re: Request for Acceleration of Effectiveness of Registration Statement on Form S-3 (File No. 333-287361) Mr. Regan, 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. 333-287361) be accelerated and that it be declared effective on Wednesday, May 28, 2025, at 4:00 p.m. Eastern time, or as soon as practicable thereafter. Please direct any questions regarding this filing to Bill Wortmann of Gibson, Dunn & Crutcher LLP at (202) 887-3649.

Sincerely,
TEJON RANCH CO.

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CORRESP
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 CORRESP

 Tejon Ranch Co.
 P.O. Box 1000 Lebec, California
93243 May 23, 2025 VIA EDGAR
 United States Securities and Exchange Commission Division of
Corporation Finance 100 F Street, N.E. Washington, DC 20549
 Attention: Ruairi Regan Re: Request for
Acceleration of Effectiveness of Registration Statement on Form S-3 (File No. 333-287361)
 Mr. Regan, 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. 333-287361) be accelerated and that it be declared effective on Wednesday, May 28, 2025, at 4:00 p.m. Eastern time, or as
soon as practicable thereafter. Please direct any questions regarding this filing to Bill Wortmann of Gibson, Dunn & Crutcher LLP at (202) 887-3649.

 Sincerely,

 TEJON RANCH CO.

 By:

 /s/ Brett Brown

 Brett Brown

 Executive Vice President and Chief Financial Officer
 cc: Bill Wortmann, Gibson, Dunn & Crutcher LLP