SEC Comment Letter 0000000000-24-007168 to OFC CORP (CIK 0000857063)
OFC CORP (CIK 0000857063)
Date: June 25, 2024 · CIK: 0000857063 · Accession: 0000000000-24-007168
AI Filing Summary & Sentiment
File numbers found in text: 333-280352
Letter
United States securities and exchange commission logo June 25, 2024 Matthew C. Brown Chief Financial Officer and Treasurer Diversified Healthcare Trust Two Newton Place 255 Washington Street, Suite 300 Newton, MA 02458-1634 Re:Diversified Healthcare Trust Registration Statement on Form S-3 Filed June 20, 2024 File No. 333-280352 Dear Matthew C. Brown: 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: Shu Wei
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United States securities and exchange commission logo
June 25, 2024
Matthew C. Brown
Chief Financial Officer and Treasurer
Diversified Healthcare Trust
Two Newton Place
255 Washington Street, Suite 300
Newton, MA 02458-1634
Re:Diversified Healthcare Trust
Registration Statement on Form S-3
Filed June 20, 2024
File No. 333-280352
Dear Matthew C. Brown:
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: Shu Wei