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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File numbers found in text: 333-221836
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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