SEC Comment Letter for GETTY REALTY (GTY) — May 8, 2018
GETTY REALTY CORP /MD/ (GTY) (CIK 0001052752)
Date: May 8, 2018 · CIK: 0001052752 · Accession: 0000000000-18-014278
AI Filing Summary & Sentiment
Reasoning
Referenced dates: August 28, 2017
Letter
Mail Stop 3233 May 8, 2018 Via E -mail Danion Fielding Vice President, Chief Financial Officer and Treasurer Getty Realty Corp. Two Jericho Plaza, Suite 110 Jericho, New York 11753
Re: Getty Realty Corp. Form 10 -K for the Year Ended December 31, 2017 Filed March 1, 2018 File No. 001 -13777
Dear Mr. Fielding:
We have limited our review of your filing to the financial statements and related disclosures and have the following comment . In our comment we may ask you to provide us with information so we may better understand your disclosure.
Please respond to this comment within ten busine ss days by providing the requested information or advis e us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this comment , we may have additional comments.
Item 9B: Other Information, page 71
1. We note your disclosure that the selected combined financial data is audited. We further note your response in your letter dated August 28, 2017 that in future filings you w ill either include an audit report and consent from the third -party accounting firm, or will not label the summarized financial information as audited. Please clarify and or revise your disclosure in future filings.
We remind you that the company and it s management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Danion Fielding Getty Realty Corp. May 8, 2018 Page 2
You may contact William Demarest, Staff Accountant at 202 -551-3432 or me at 202 - 551-3856 with any questions.
Sincerely,
/s/ Shannon Sobotka
Show Raw Text
Mail Stop 3233
May 8, 2018
Via E -mail
Danion Fielding
Vice President, Chief Financial Officer and Treasurer
Getty Realty Corp.
Two Jericho Plaza, Suite 110
Jericho, New York 11753
Re: Getty Realty Corp.
Form 10 -K for the Year Ended December 31, 2017
Filed March 1, 2018
File No. 001 -13777
Dear Mr. Fielding:
We have limited our review of your filing to the financial statements and related
disclosures and have the following comment . In our comment we may ask you to provide us
with information so we may better understand your disclosure.
Please respond to this comment within ten busine ss days by providing the requested
information or advis e us as soon as possible when you will respond. If you do not believe our
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this comment , we may have additional comments.
Item 9B: Other Information, page 71
1. We note your disclosure that the selected combined financial data is audited. We further
note your response in your letter dated August 28, 2017 that in future filings you w ill
either include an audit report and consent from the third -party accounting firm, or will
not label the summarized financial information as audited. Please clarify and or revise
your disclosure in future filings.
We remind you that the company and it s management are responsible for the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action or absence of
action by the staff.
Danion Fielding
Getty Realty Corp.
May 8, 2018
Page 2
You may contact William Demarest, Staff Accountant at 202 -551-3432 or me at 202 -
551-3856 with any questions.
Sincerely,
/s/ Shannon Sobotka
Shannon Sobotka
Staff Accountant
Office of Real Estate
& Commodities