SEC Comment Letter for GETTY REALTY (GTY) — May 16, 2018
GETTY REALTY CORP /MD/ (GTY) (CIK 0001052752)
Date: May 16, 2018 · CIK: 0001052752 · Accession: 0000000000-18-015141
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Mail Stop 3233
May 16, 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 completed our review of your filing . We remind you that the company and its
management are responsible for the accuracy and adequacy of the ir disclosure s, notwithstanding
any review, comments, action or absence of action by the staff .
Sincerely,
/s/ Shannon Sobotka
Shannon Sobotka
Staff Accountant
Office of Real Estate
& Co mmodities