SEC Company Response from AMERICOLD REALTY TRUST (COLD) (CIK 0001455863) (COLD) — Jan 17, 2018
AMERICOLD REALTY TRUST (COLD) (CIK 0001455863)
Date: Jan. 17, 2018 · CIK: 0001455863 · Accession: 0001193125-18-011836
AI Filing Summary & Sentiment
Letter
VIA EDGAR Securities and Exchange Commission Division of Corporation Finance Amendment No. 3 to Registration Statement on Form S-11 Filed January 12, 2018 CIK No. 0001455863
Re: Americold Realty Trust
Dear Ms. Barros:
On behalf of our client, Americold Realty Trust (the “Company”), and further to our discussions with the staff of the Securities and Exchange Commission (the “Commission”), we are submitting this letter and enclosed materials in connection with Amendment No. 3 to the Company’s Registration Statement on Form S-11 (the “Registration Statement”), filed with the Commission on January 12, 2018.
We anticipate that certain of our shareholders may participate as selling shareholders in the offering described in the Registration Statement. In such event, we will file an amendment to the Registration Statement that will include the enclosed marked disclosure with respect to the selling shareholders.
Please do not hesitate to contact me by telephone at (404) 572-2765 or by email at csjohnson@kslaw.com with any questions regarding this correspondence or these materials.
Very truly yours,
/s/ C. Spencer Johnson, III
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CORRESP 1 filename1.htm CORRESP January 17, 2018 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E., Mail Stop 3233 Washington, D.C. 20549 Attn: Sonia Gupta Barros Re: Americold Realty Trust Amendment No. 3 to Registration Statement on Form S-11 Filed January 12, 2018 CIK No. 0001455863 Dear Ms. Barros: On behalf of our client, Americold Realty Trust (the “Company”), and further to our discussions with the staff of the Securities and Exchange Commission (the “Commission”), we are submitting this letter and enclosed materials in connection with Amendment No. 3 to the Company’s Registration Statement on Form S-11 (the “Registration Statement”), filed with the Commission on January 12, 2018. We anticipate that certain of our shareholders may participate as selling shareholders in the offering described in the Registration Statement. In such event, we will file an amendment to the Registration Statement that will include the enclosed marked disclosure with respect to the selling shareholders. Please do not hesitate to contact me by telephone at (404) 572-2765 or by email at csjohnson@kslaw.com with any questions regarding this correspondence or these materials. Very truly yours, /s/ C. Spencer Johnson, III C. Spencer Johnson, III Enclosures cc: Becky Chow Kevin Woody Rahul K. Patel (Securities and Exchange Commission) Fred Boehler Marc Smernoff Tom Novosel (Americold Realty Trust) Keith Townsend Peter Genz Gibbs Fryer (King & Spalding LLP) Edward F. Petrosky J. Gerard Cummins (Sidley Austin LLP)