SEC Comment Letter for Wheeler Real Estate Investment Trust, Inc. (WHLR, WHLRD, WHLRL, WHLRP) (CIK 0001527541) (WHLR) — Jan 26, 2015
Wheeler Real Estate Investment Trust, Inc. (WHLR, WHLRD, WHLRL, WHLRP) (CIK 0001527541)
Date: Jan. 26, 2015 · CIK: 0001527541 · Accession: 0000000000-15-003778
AI Filing Summary & Sentiment
Reasoning
Letter
January 26, 201 5 Via Email Mr. Steven M. Belote Chief Financial Officer Wheeler Real Estate Investment Trust, Inc. 2529 Virginia Beach Blvd, Suite 200 Virginia Beach, VA 23452 Form 10 -K/A Filed January 8, 2015 File No. 001 -35713
Re: Wheeler Real Estate Investment Trust, Inc. Form 10-K Filed March 21, 2014 File No. 001 -35713
Dear Mr. Belote :
We have completed our review of your filings. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any per son under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 a nd all applicable rules require.
Sincerely,
/s/ Daniel L. Gordon
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January 26, 201 5 Via Email Mr. Steven M. Belote Chief Financial Officer Wheeler Real Estate Investment Trust, Inc. 2529 Virginia Beach Blvd, Suite 200 Virginia Beach, VA 23452 Re: Wheeler Real Estate Investment Trust, Inc. Form 10-K Filed March 21, 2014 File No. 001 -35713 Form 10 -K/A Filed January 8, 2015 File No. 001 -35713 Dear Mr. Belote : We have completed our review of your filings. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any per son under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 a nd all applicable rules require. Sincerely, /s/ Daniel L. Gordon Daniel L. Gordon Senior Assistant Chief Accountant