Correspondence 0000844059-24-000002 from FRP HOLDINGS, INC. (FRPH) (CIK 0000844059) (FRPH)
FRP HOLDINGS, INC. (FRPH) (CIK 0000844059)
Date: Jan. 2, 2024 · CIK: 0000844059 · Accession: 0000844059-24-000002
AI Filing Summary & Sentiment
File numbers found in text: 001-36769
Referenced dates: December 7, 2023, November 28, 2023
Letter
Re: FRP Holdings, Inc.
January 2, 2024
VIA EDGAR
Division of Corporation Finance
Office of Real Estate & Construction
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Form 10-K for the year ended December 31, 2022
File No. 001-36769
Ladies and Gentlemen:
On behalf of FRP Holdings, Inc., a Florida corporation (the “Company”), we are submitting this supplemental response to our letter dated December 7, 2023, which responds to the letter dated November 28, 2023 from the staff (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission”) regarding the Company’s Annual Report on Form 10-K filed on March 3, 2023 (the “10-K”).
Following our discussion with the Staff, the Company will address the Commission’s comments in future filings rather than filing an amendment to the 10-K. Specifically, the Company will refrain from using the term “reserves” in future filings.
If you have any additional questions regarding any of our responses or the Amended 10-K, please do not hesitate to contact Daniel Nunn at (904) 665-3601 or daniel.nunn@nelsonmullins.com.
Very truly yours,
/s/ Daniel B. Nunn, Jr.
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January 2, 2024
VIA EDGAR
Division of Corporation Finance
Office of Real Estate & Construction
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Re: FRP Holdings, Inc.
Form 10-K for the year ended December 31, 2022
File No. 001-36769
Ladies and Gentlemen:
On behalf of FRP Holdings, Inc.,
a Florida corporation (the “Company”), we are submitting this supplemental response to our letter dated December
7, 2023, which responds to the letter dated November 28, 2023 from the staff (the “Staff”) of the U.S. Securities
and Exchange Commission (the “Commission”) regarding the Company’s Annual Report on Form 10-K filed on
March 3, 2023 (the “10-K”).
Following our discussion with the
Staff, the Company will address the Commission’s comments in future filings rather than filing an amendment to the 10-K. Specifically,
the Company will refrain from using the term “reserves” in future filings.
If you have any additional questions
regarding any of our responses or the Amended 10-K, please do not hesitate to contact Daniel Nunn at (904) 665-3601 or daniel.nunn@nelsonmullins.com.
Very truly yours,
/s/ Daniel B. Nunn, Jr.
Daniel B. Nunn, Jr.
cc:
John D. Baker II, Chief Executive Officer, FRP Holdings,
Inc.
John D. Baker III, Chief Financial Officer, FRP Holdings,
Inc.
John D. Klopfenstein, Chief Accounting Officer, FRP
Holdings, Inc.