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SEC Comment Letter for GETTY REALTY (GTY) — Dec 11, 2017

GETTY REALTY CORP /MD/ (GTY) (CIK 0001052752)
Date: Dec. 11, 2017 · CIK: 0001052752 · Accession: 0000000000-17-043105

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Document Type
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Reasoning

File numbers found in text: 333-221836

Date
December 11, 2017
Author
/s/ Tom Kluck
Form
UPLOAD
Company
GETTY REALTY CORP /MD/ (GTY) (CIK 0001052752)

Letter

Mail Stop 3233 December 11, 2017 Via E -mail Christopher J. Constant President and Chief Executive Officer Getty Realty Corp. Two Jericho Plaza, Suite 110 Jericho, New York 11753 -1681

Re: Getty Realty Corp. Registration Statement on Form S-3 Filed November 30, 2017 File No. 333-221836

Dear Mr. Constant :

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 Sara von Althann at (202) 551 -3207 with any questions.

Sincerely,
/s/ Tom Kluck

Show Raw Text
Mail Stop 3233
December 11, 2017

Via E -mail
Christopher J. Constant
President and Chief Executive Officer
Getty Realty Corp.
Two Jericho Plaza, Suite 110
Jericho, New York 11753 -1681

Re: Getty Realty Corp.
  Registration Statement on Form S-3
Filed  November 30, 2017
  File No.  333-221836

Dear Mr. Constant :

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 Sara von Althann  at (202) 551 -3207  with any questions.

Sincerely,

 /s/ Tom Kluck

Tom Kluck
Legal Branch Chief
Office of Real Estate and
Commodities
cc: Danion Fielding
 David Chalk