SEC Company Response from GETTY REALTY (GTY) — Jan 30, 2015
GETTY REALTY CORP /MD/ (GTY) (CIK 0001052752)
Date: Jan. 30, 2015 · CIK: 0001052752 · Accession: 0001193125-15-027811
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File numbers found in text: 333-200913
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CORRESP 1 filename1.htm Correspondence Getty Realty Corp. Two Jericho Plaza, Suite 110 Jericho, New York 11753 VIA EDGAR CORRESPONDENCE AND E-MAIL January 30, 2015 U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Sara von Althann Re: Getty Realty Corp. Registration Statement on Form S-3 Filed December 12, 2014 File No. 333-200913 Dear Ms. von Althann: Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Getty Realty Corp. (the “Registrant”) hereby requests acceleration of the effectiveness of the above-referenced Registration Statement on Form S-3 (File No. 333-200913) filed on December 12, 2014 (the “Registration Statement”), so that it will become effective on January 30, 2015 at 4:00 P.M. (Eastern time) or as soon as is practicable thereafter. In connection with the foregoing acceleration request, the Registrant hereby acknowledges the following: • should the Securities and Exchange Commission (the “Commission”) or the Staff of the Commission, 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; • the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and • the Registrant may not assert comments of the Commission or the Staff and the declaration of effectiveness of the Registration Statement as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Division of Corporation Finance U.S. Securities and Exchange Commission Page 2 Please contact the undersigned at (516) 478-5414 or Wm. David Chalk, Esq. at (410) 580-4120 of DLA Piper LLP (US) with any questions you may have concerning this request, and please notify either of us when this request for acceleration has been granted. Respectfully submitted, /s/ Eugene Shnayderman Eugene Shnayderman Chief Accounting Officer & Controller cc: Joshua Dicker, Esq., Senior Vice President, General Counsel and Secretary Wm. David Chalk, Esq., DLA Piper LLP (US)