SEC Comment Letter for AMERICOLD REALTY TRUST (COLD) (CIK 0001455863) (COLD) — Jun 26, 2018
AMERICOLD REALTY TRUST (COLD) (CIK 0001455863)
Date: June 26, 2018 · CIK: 0001455863 · Accession: 0000000000-18-019648
AI Filing Summary & Sentiment
Letter
Mail Stop 3233 June 26, 2018 Via E -mail Jim Snyder General Counsel Americold Realty Trust 10 Glenlake Parkway South Tower, Suite 600 Atlanta, Georgia 30328
Re: Americold Realty Trust Draft Registration Statement on Form S-11 Submitted June 22, 2018 CIK No. 0001455863
Dear Mr. Snyder :
This is to advise you that we do not intend to review your registration statement .
We request that you publicly file your registration statement no later than 48 hours prior to the requested effective date and time. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accur acy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact me at 202-551-3758 with any questions.
Sincerely,
/s/ Sandra Hunter Berkheimer
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Mail Stop 3233 June 26, 2018 Via E -mail Jim Snyder General Counsel Americold Realty Trust 10 Glenlake Parkway South Tower, Suite 600 Atlanta, Georgia 30328 Re: Americold Realty Trust Draft Registration Statement on Form S-11 Submitted June 22, 2018 CIK No. 0001455863 Dear Mr. Snyder : This is to advise you that we do not intend to review your registration statement . We request that you publicly file your registration statement no later than 48 hours prior to the requested effective date and time. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accur acy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact me at 202-551-3758 with any questions. Sincerely, /s/ Sandra Hunter Berkheimer Sandra Hunter Berkheimer Staff Attorney Office of Real Estate and Commodities cc: Spencer Johnson King & Spalding LLP Via E -mail