SEC Comment Letter for Wheeler Real Estate Investment Trust, Inc. (WHLR, WHLRD, WHLRL, WHLRP) (CIK 0001527541) (WHLR) — Dec 21, 2017
Wheeler Real Estate Investment Trust, Inc. (WHLR, WHLRD, WHLRL, WHLRP) (CIK 0001527541)
Date: Dec. 21, 2017 · CIK: 0001527541 · Accession: 0000000000-17-044663
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Mail Stop 3233 December 21, 2017 Via E -mail Wilkes J. Graham 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 for the year ended December 31, 2016 Filed February 28 , 2017 Form 8 -K Filed November 9, 2017 File No. 1-35713 Dear Mr. Graham : We have completed our review of your filing s. We remind you that the company and its management are responsible for the accuracy and adequacy of the ir disclosure s, notwithstanding any review, comments, action or absence of action by the staff . Sincerely, /s/ Mark A. R akip Mark Rakip Staff Accountant Office of Real Estate & Commodities