SEC Comment Letter for Trinity Place Holdings Inc. (TPHS) (CIK 0000724742) (TPHS) — Feb 1, 2022
Trinity Place Holdings Inc. (TPHS) (CIK 0000724742)
Date: Feb. 1, 2022 · CIK: 0000724742 · Accession: 0000000000-22-001271
AI Filing Summary & Sentiment
File numbers found in text: 333-262293
Letter
United States securities and exchange commission logo February 1, 2022 Steven Kahn Chief Financial Officer Trinity Place Holdings Inc. 340 Madison Avenue, Suite 3C New York, New York 10173 Re:Trinity Place Holdings Inc. Registration Statement on Form S-3 Filed on January 21, 2022 File No. 333-262293 Dear Mr. Kahn: 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 Melanie Singh at 202-551-4074 or Ruairi Regan at 202-551-3269 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction
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United States securities and exchange commission logo
February 1, 2022
Steven Kahn
Chief Financial Officer
Trinity Place Holdings Inc.
340 Madison Avenue, Suite 3C
New York, New York 10173
Re:Trinity Place Holdings Inc.
Registration Statement on Form S-3
Filed on January 21, 2022
File No. 333-262293
Dear Mr. Kahn:
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 Melanie Singh at 202-551-4074 or Ruairi Regan at 202-551-3269 with any
questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction