SEC Company Response from AMERICOLD REALTY TRUST (COLD) (CIK 0001455863) (COLD) — Jan 16, 2018
AMERICOLD REALTY TRUST (COLD) (CIK 0001455863)
Date: Jan. 16, 2018 · CIK: 0001455863 · Accession: 0001193125-18-010914
AI Filing Summary & Sentiment
File numbers found in text: 333-221560
Letter
VIA EDGAR Securities and Exchange Commission Division of Corporation Finance Attention: Sonia Gupta Barros Registration Statement on Form S-11 CIK No. 0001455863
Re: Acceleration Request of Americold Realty Trust
Dear Ms. Barros:
On behalf of Americold Realty Trust (the “Company”), pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, I hereby request that the effective date of the Registration Statement on Form S-11 (File No. 333-221560) filed by the Company be accelerated to 4:00 p.m., Washington, D.C. time, on Thursday, January 18, 2018 or as soon thereafter as practicable.
Please contact me at (678) 387-4726 or C. Spencer Johnson, III, of King & Spalding LLP at (404) 572-2765 or by email (csjohnson@kslaw.com) with any questions concerning this letter.
Very truly yours,
/s/ Marc Smernoff
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CORRESP 1 filename1.htm CORRESP January 16, 2018 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E., Mail Stop 3233 Washington, D.C. 20549 Attention: Sonia Gupta Barros Re: Acceleration Request of Americold Realty Trust Registration Statement on Form S-11 CIK No. 0001455863 Dear Ms. Barros: On behalf of Americold Realty Trust (the “Company”), pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, I hereby request that the effective date of the Registration Statement on Form S-11 (File No. 333-221560) filed by the Company be accelerated to 4:00 p.m., Washington, D.C. time, on Thursday, January 18, 2018 or as soon thereafter as practicable. Please contact me at (678) 387-4726 or C. Spencer Johnson, III, of King & Spalding LLP at (404) 572-2765 or by email (csjohnson@kslaw.com) with any questions concerning this letter. Very truly yours, /s/ Marc Smernoff Marc Smernoff Chief Financial Officer and Executive Vice President cc: Becky Chow Kevin Woody Rahul K. Patel (Securities and Exchange Commission) Fred Boehler Tom Novosel (Americold Realty Trust) 10 Glenlake Parkway | Suite 600, South Tower | Atlanta, GA 30328 | USA | p. +1.678.441.1400 | f. +1.678.441.6824 | www.americold.com Keith Townsend C. Spencer Johnson, III Peter Genz Gibbs Fryer (King & Spalding LLP) Edward F. Petrosky J. Gerard Cummins (Sidley Austin LLP) 10 Glenlake Parkway | Suite 600, South Tower | Atlanta, GA 30328 | USA | p. +1.678.441.1400 | f. +1.678.441.6824 | www.americold.com