SEC Company Response from 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: 0001104659-22-010128
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File numbers found in text: 333-262293
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CORRESP
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Trinity Place Holdings Inc.
340 Madison Avenue
New York, New York 10173
February 1, 2022
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
Re: Trinity Place Holdings Inc.
Registration Statement on Form S-3
Filed on January 21, 2022
File No. 333-262293
Ladies and Gentlemen:
Pursuant to Rule 461 under
the Securities Act of 1933, as amended, Trinity Place Holdings Inc., a Delaware corporation hereby respectfully requests that the Securities
and Exchange Commission accelerate the effective date of the above referenced Registration Statement on Form S-3 so that it will become
effective at 9:00 a.m. Eastern Time on February 3, 2022, or as soon as practicable thereafter.
Very truly yours,
TRINITY PLACE HOLDINGS INC.
By:
/s/ Steven Kahn
Name:
Steven Kahn
Title:
Chief Financial Officer