SEC Company Response from AMERICOLD REALTY TRUST (COLD) (CIK 0001455863) (COLD) — Sep 11, 2018
AMERICOLD REALTY TRUST (COLD) (CIK 0001455863)
Date: Sept. 11, 2018 · CIK: 0001455863 · Accession: 0001193125-18-270927
AI Filing Summary & Sentiment
File numbers found in text: 333-227282
Letter
VIA EDGAR Securities and Exchange Commission Division of Corporation Finance Attention: Erin Martin Re: Acceleration Request of Americold Realty Trust Registration Statement on Form S-11 CIK No. 0001455863
Dear Ms. Martin:
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. 333-227282) filed by the Company be accelerated to 4:30 p.m., Washington, D.C. time, on Thursday, September 13, 2018 or as soon thereafter as practicable.
Please contact me at (678) 387-4726, C. Spencer Johnson, III, of King & Spalding LLP at (404) 572-2765 or by email (csjohnson@kslaw.com), or Jeffrey M. Stein, of King & Spalding LLP at (404) 572-4729 or by email (jstein@kslaw.com) with any questions concerning this letter.
Very truly yours,
/s/ Marc Smernoff
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CORRESP 1 filename1.htm ACCELERATION REQUEST September 11, 2018 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E., Mail Stop 3233 Washington, D.C. 20549 Attention: Erin Martin Re: Acceleration Request of Americold Realty Trust Registration Statement on Form S-11 CIK No. 0001455863 Dear Ms. Martin: 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. 333-227282) filed by the Company be accelerated to 4:30 p.m., Washington, D.C. time, on Thursday, September 13, 2018 or as soon thereafter as practicable. Please contact me at (678) 387-4726, C. Spencer Johnson, III, of King & Spalding LLP at (404) 572-2765 or by email (csjohnson@kslaw.com), or Jeffrey M. Stein, of King & Spalding LLP at (404) 572-4729 or by email (jstein@kslaw.com) with any questions concerning this letter. Very truly yours, /s/ Marc Smernoff Marc Smernoff Chief Financial Officer and Executive Vice President cc: Sonia Gupta Barros (Securities and Exchange Commission) Fred Boehler Jim Snyder Tom Novosel (Americold Realty Trust) Keith Townsend C. Spencer Johnson, III Jeffrey M. Stein Peter Genz (King & Spalding LLP) Edward F. Petrosky J. Gerard Cummins Prabhat K. Mehta (Sidley Austin LLP)