SEC Comment Letter for AMERICOLD REALTY TRUST (COLD) (CIK 0001455863) (COLD) — May 8, 2019
AMERICOLD REALTY TRUST (COLD) (CIK 0001455863)
Date: May 8, 2019 · CIK: 0001455863 · Accession: 0000000000-19-008199
AI Filing Summary & Sentiment
File numbers found in text: 001-34723
Letter
May 7, 2019 Marc Smernoff Chief Financial Officer Americold Realty Trust 10 Glenlake Parkway, Suite 600, South Tower Atlanta, Georgia 30328 Re:Americold Realty Trust Americold Realty Operating Partnership, L.P. Form 10-K For The Fiscal Year Ended December 31, 2018 Filed February 26, 2019 File No. 001-34723 Dear Mr. Smernoff: We have completed our review of your filings. 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. Sincerely, Division of Corporation Finance Office of Real Estate and Commodities cc: Jim Synder, Chief Legal Officer
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May 7, 2019
Marc Smernoff
Chief Financial Officer
Americold Realty Trust
10 Glenlake Parkway, Suite 600, South Tower
Atlanta, Georgia 30328
Re:Americold Realty Trust
Americold Realty Operating Partnership, L.P.
Form 10-K For The Fiscal Year Ended December 31, 2018
Filed February 26, 2019
File No. 001-34723
Dear Mr. Smernoff:
We have completed our review of your filings. 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.
Sincerely,
Division of Corporation Finance
Office of Real Estate and
Commodities
cc: Jim Synder, Chief Legal Officer