SEC Company Response from MILLS CORP (CIK 0000914713) — Sep 28, 2005
MILLS CORP (CIK 0000914713)
Date: Sept. 28, 2005 · CIK: 0000914713 · Accession: 0001193125-05-193385
AI Filing Summary & Sentiment
File numbers found in text: 333-127338
Letter
Correspondence Filing
THE MILLS CORPORATION
1300 WILSON BOULEVARD, SUITE 400
ARLINGTON, VIRGINIA 22209
September 28, 2005
BY FACSIMILE AND EDGAR
Division of Corporate Finance
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Attention: Mr. Jeffrey A. Shady
Division of Corporation Finance
Re: The Mills Corporation
Registration Statement on Form S-3
File No. 333-127338 (the “Registration Statement”)
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, The Mills Corporation (the “Company”) hereby requests acceleration of the effective date of the above-referenced Registration Statement to 10:00 a.m., Eastern Daylight Saving Time, on September 29, 2005, or as soon thereafter as practicable.
The Company hereby acknowledges that (i) should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement; (ii) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and (iii) the Company may not assert this action as defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Very truly yours,
THE MILLS CORPORATION
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Correspondence Filing
THE MILLS CORPORATION
1300 WILSON BOULEVARD, SUITE 400
ARLINGTON, VIRGINIA 22209
September 28, 2005
BY FACSIMILE AND EDGAR
Division of Corporate Finance
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Attention: Mr. Jeffrey A. Shady
Division of Corporation Finance
Re:
The Mills Corporation
Registration Statement on
Form S-3
File No. 333-127338 (the “Registration Statement”)
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, The Mills
Corporation (the “Company”) hereby requests acceleration of the effective date of the above-referenced Registration Statement to 10:00 a.m., Eastern Daylight Saving Time, on September 29, 2005, or as soon thereafter as practicable.
The Company hereby acknowledges that (i) should the
Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the
Registration Statement; (ii) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and
accuracy of the disclosure in the Registration Statement; and (iii) the Company may not assert this action as defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Very truly yours,
THE MILLS CORPORATION
By:
/s/ Mary Jane Morrow
Name:
Mary Jane Morrow
Title:
Executive Vice President and
Chief Financial Officer