CORRESP Filing
TEJON RANCH CO
Date: May 23, 2025 · CIK: 0000096869 · Accession: 0001193125-25-125772
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File numbers found in text: 333-287361
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CORRESP 1 filename1.htm 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