SEC Comment Letter 0000000000-23-008688 to ONE LIBERTY PROPERTIES INC (OLP) (CIK 0000712770) (OLP)
ONE LIBERTY PROPERTIES INC (OLP) (CIK 0000712770)
Date: Aug. 10, 2023 · CIK: 0000712770 · Accession: 0000000000-23-008688
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File numbers found in text: 333-273713
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United States securities and exchange commission logo
August 10, 2023
Patrick J. Callan, Jr.
President, Chief Executive Officer and Director
One Liberty Properties, Inc.
60 Cutter Mill Road
Great Neck, New York 11021
Re:One Liberty Properties, Inc.
Registration Statement on Form S-3
Filed August 4, 2023
File No. 333-273713
Dear Patrick J. Callan, Jr.:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Ronald (Ron) E. Alper at 202-551-3329 with any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc: Jeffrey A. Baumel